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    <title>2021 (8) TMI 644 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal allowed the appeal, granting the appellant entitlement to cenvat credit for disputed inputs and capital goods. The Tribunal determined that all goods were utilized in the manufacturing process, directly or indirectly contributing to production. Citing precedent decisions, the Tribunal concluded that the appellant met the eligibility criteria for cenvat credit, setting aside the initial denial by the Commissioner of Central Excise. The appellant&#039;s argument emphasizing the importance of the goods in manufacturing operations was upheld, resulting in the allowance of cenvat credit and consequential relief.</description>
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      <description>The Tribunal allowed the appeal, granting the appellant entitlement to cenvat credit for disputed inputs and capital goods. The Tribunal determined that all goods were utilized in the manufacturing process, directly or indirectly contributing to production. Citing precedent decisions, the Tribunal concluded that the appellant met the eligibility criteria for cenvat credit, setting aside the initial denial by the Commissioner of Central Excise. The appellant&#039;s argument emphasizing the importance of the goods in manufacturing operations was upheld, resulting in the allowance of cenvat credit and consequential relief.</description>
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