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    <title>2020 (5) TMI 317 - CESTAT BANGALORE</title>
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    <description>The Tribunal allowed the appeal, overturning the disallowance of CENVAT credit on iron and steel items such as cement, rebar coils, TMT bars, and MS rebar used in construction. It held that these items were eligible for credit as they were utilized in the fabrication, construction, and as capital goods, in line with rulings from various High Courts. The appellant&#039;s position was supported by judgments from the Madras High Court, Gujarat High Court, and Chhattisgarh High Court, leading to the allowance of all appeals and the reversal of the previous decision.</description>
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    <pubDate>Mon, 17 Feb 2020 00:00:00 +0530</pubDate>
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      <title>2020 (5) TMI 317 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=395284</link>
      <description>The Tribunal allowed the appeal, overturning the disallowance of CENVAT credit on iron and steel items such as cement, rebar coils, TMT bars, and MS rebar used in construction. It held that these items were eligible for credit as they were utilized in the fabrication, construction, and as capital goods, in line with rulings from various High Courts. The appellant&#039;s position was supported by judgments from the Madras High Court, Gujarat High Court, and Chhattisgarh High Court, leading to the allowance of all appeals and the reversal of the previous decision.</description>
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