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    <title>2020 (4) TMI 273 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed all three appeals, overturning the disallowance of cenvat credit on items used in structural support and fabricated structurals. The appellant successfully argued that cenvat credit should be available for iron and steel items used for these purposes, citing precedents and specific evidence of usage. The Tribunal found the disallowance lacked proper reasoning and transparency, leading to the reversal of the decision and the grant of consequential benefits to the appellant.</description>
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      <description>The Tribunal allowed all three appeals, overturning the disallowance of cenvat credit on items used in structural support and fabricated structurals. The appellant successfully argued that cenvat credit should be available for iron and steel items used for these purposes, citing precedents and specific evidence of usage. The Tribunal found the disallowance lacked proper reasoning and transparency, leading to the reversal of the decision and the grant of consequential benefits to the appellant.</description>
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