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    <title>2020 (2) TMI 749 - CESTAT AHMEDABAD</title>
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    <description>The tribunal allowed the appeal, setting aside the impugned order and confirming the appellant&#039;s entitlement to cenvat credit on welding electrodes, welding filler wire, material used for the railway line, M.S. gratings/G.I. coated gratings, and construction chemicals. The tribunal held that these items were used in relation to manufacturing final products, following precedents and legal principles supporting the admissibility of credit on similar inputs and capital goods. Penalty and interest were also set aside due to the absence of wrongful availment of credit.</description>
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      <title>2020 (2) TMI 749 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=392305</link>
      <description>The tribunal allowed the appeal, setting aside the impugned order and confirming the appellant&#039;s entitlement to cenvat credit on welding electrodes, welding filler wire, material used for the railway line, M.S. gratings/G.I. coated gratings, and construction chemicals. The tribunal held that these items were used in relation to manufacturing final products, following precedents and legal principles supporting the admissibility of credit on similar inputs and capital goods. Penalty and interest were also set aside due to the absence of wrongful availment of credit.</description>
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