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    <title>2020 (3) TMI 836 - CESTAT HYDERABAD</title>
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    <description>The Tribunal allowed the appeals in favor of the appellants, holding that the disputed goods were used for assembly/manufacture of capital goods within the factory premises, thus making them eligible for CENVAT benefit under Rule 2(k) of the CENVAT Credit Rules 2004. The Tribunal relied on legal principles and precedents, including the Madras High Court judgment in Thiru Arooran Sugars case, to set aside the impugned orders and grant consequential relief to the appellants as per law.</description>
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      <description>The Tribunal allowed the appeals in favor of the appellants, holding that the disputed goods were used for assembly/manufacture of capital goods within the factory premises, thus making them eligible for CENVAT benefit under Rule 2(k) of the CENVAT Credit Rules 2004. The Tribunal relied on legal principles and precedents, including the Madras High Court judgment in Thiru Arooran Sugars case, to set aside the impugned orders and grant consequential relief to the appellants as per law.</description>
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