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    <title>2019 (4) TMI 644 - CESTAT BANGALORE</title>
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    <description>The Tribunal allowed the appellant&#039;s appeal against the rejection of cenvat credit on items used for fabricating structural items embedded to the earth. The Tribunal found that the goods were used for supporting components of capital goods, not for laying the foundation. Relying on a Chartered Engineer certificate and precedent, the Tribunal held the denial of credit was unsustainable. Consequently, the impugned order was set aside, granting the appellant relief and allowing the cenvat credit.</description>
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      <title>2019 (4) TMI 644 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=378200</link>
      <description>The Tribunal allowed the appellant&#039;s appeal against the rejection of cenvat credit on items used for fabricating structural items embedded to the earth. The Tribunal found that the goods were used for supporting components of capital goods, not for laying the foundation. Relying on a Chartered Engineer certificate and precedent, the Tribunal held the denial of credit was unsustainable. Consequently, the impugned order was set aside, granting the appellant relief and allowing the cenvat credit.</description>
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