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    <title>2020 (4) TMI 415 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, overturning the denial of cenvat credit on steel items like channel and sheets. The Tribunal held that the appellant&#039;s use of the steel items for fabricating capital goods qualified them as inputs under Rule 2(k) of the Cenvat Credit Rules, 2004. Citing a previous case, the Tribunal confirmed the appellant&#039;s entitlement to cenvat credit for utilizing steel items in the fabrication process. As a result, the impugned orders were set aside, and the appeals were granted with consequential relief, upholding the appellant&#039;s right to claim cenvat credit for the steel items.</description>
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      <title>2020 (4) TMI 415 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=394508</link>
      <description>The Tribunal allowed the appeal, overturning the denial of cenvat credit on steel items like channel and sheets. The Tribunal held that the appellant&#039;s use of the steel items for fabricating capital goods qualified them as inputs under Rule 2(k) of the Cenvat Credit Rules, 2004. Citing a previous case, the Tribunal confirmed the appellant&#039;s entitlement to cenvat credit for utilizing steel items in the fabrication process. As a result, the impugned orders were set aside, and the appeals were granted with consequential relief, upholding the appellant&#039;s right to claim cenvat credit for the steel items.</description>
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