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    <title>2020 (2) TMI 963 - CESTAT HYDERABAD</title>
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    <description>The Tribunal allowed the appeal, holding that the appellant was entitled to avail Cenvat credit on steel items and input services for setting up a new factory. The denial of credit based on the location of invoices was overturned, emphasizing the actual utilization of services in the manufacturing process. The Tribunal referenced relevant precedents and rules, concluding that the appellant should not be denied Cenvat credit on the disputed inputs and input services.</description>
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      <description>The Tribunal allowed the appeal, holding that the appellant was entitled to avail Cenvat credit on steel items and input services for setting up a new factory. The denial of credit based on the location of invoices was overturned, emphasizing the actual utilization of services in the manufacturing process. The Tribunal referenced relevant precedents and rules, concluding that the appellant should not be denied Cenvat credit on the disputed inputs and input services.</description>
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