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    <title>2023 (9) TMI 292 - CESTAT CHANDIGARH</title>
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      <description>The Tribunal allowed the appellant&#039;s appeal, granting cenvat credit on Mirror Assembly (left &amp;amp; right) and Sari Guard. The decision was based on these items meeting the definition of &#039;input&#039; under the Cenvat Credit Rules and being essential accessories to the final product. The appellant&#039;s compliance with statutory requirements further supported their claim for cenvat credit, leading to the setting aside of the impugned order.</description>
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