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    <title>2018 (9) TMI 1987 - CESTAT KOLKATA</title>
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    <description>The Tribunal set aside the impugned order disallowing Cenvat Credit, allowing the appellant&#039;s appeal. It concluded that structural items used in fabricating support structures qualified as &#039;Capital Goods&#039; under Rule 2(a) of the Cenvat Credit Rules. The decision was supported by consistent interpretations from various High Courts, affirming the appellant&#039;s entitlement to Cenvat Credit on these items.</description>
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      <description>The Tribunal set aside the impugned order disallowing Cenvat Credit, allowing the appellant&#039;s appeal. It concluded that structural items used in fabricating support structures qualified as &#039;Capital Goods&#039; under Rule 2(a) of the Cenvat Credit Rules. The decision was supported by consistent interpretations from various High Courts, affirming the appellant&#039;s entitlement to Cenvat Credit on these items.</description>
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