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    <description>The Tribunal allowed the Appeals, setting aside the Impugned Orders and granting the Appellant consequential benefits. It affirmed the availability of Cenvat credit on MS items used for the fabrication of capital goods in manufacturing, referencing the Chhattisgarh HC&#039;s decision on the prospective effect of Rule 2(k) amendment of CCR. Revenue did not dispute the usage of MS items in production.</description>
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      <description>The Tribunal allowed the Appeals, setting aside the Impugned Orders and granting the Appellant consequential benefits. It affirmed the availability of Cenvat credit on MS items used for the fabrication of capital goods in manufacturing, referencing the Chhattisgarh HC&#039;s decision on the prospective effect of Rule 2(k) amendment of CCR. Revenue did not dispute the usage of MS items in production.</description>
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