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    <title>2022 (8) TMI 1089 - CESTAT CHENNAI</title>
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    <description>The Tribunal allowed the appeals, setting aside the disallowance of CENVAT credit on capital goods. It concluded that the goods cleared under Notification No. 30/2004-CE are not exempted goods, and exported goods are also not considered exempted goods. The judgment emphasized that the appellants were eligible to avail credit on capital goods, overturning the department&#039;s contentions.</description>
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      <description>The Tribunal allowed the appeals, setting aside the disallowance of CENVAT credit on capital goods. It concluded that the goods cleared under Notification No. 30/2004-CE are not exempted goods, and exported goods are also not considered exempted goods. The judgment emphasized that the appellants were eligible to avail credit on capital goods, overturning the department&#039;s contentions.</description>
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