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    <title>2019 (3) TMI 239 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal allowed the appeal, setting aside the impugned order and remanding the matter to the adjudicating authority. The decision was based on finding that the materials in question qualified as accessories for the structure of plant and machinery, thus making them eligible for Cenvat Credit as capital goods.</description>
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