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    <title>2024 (6) TMI 294 - CESTAT BANGALORE</title>
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    <description>CESTAT Bangalore allowed the appeal regarding CENVAT credit on MS angles, channels, beams, joists, and plates used in fabricating machinery and support structures. The Commissioner had denied credit following the Larger Bench decision in Vandana Global Ltd. However, CESTAT held the issue was settled by Chhattisgarh HC in Vandana Global Limited, which established that Section 37(2)(xvia) permits credit on goods used in manufacturing excisable goods. The impugned orders were set aside as devoid of merit.</description>
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      <title>2024 (6) TMI 294 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=753687</link>
      <description>CESTAT Bangalore allowed the appeal regarding CENVAT credit on MS angles, channels, beams, joists, and plates used in fabricating machinery and support structures. The Commissioner had denied credit following the Larger Bench decision in Vandana Global Ltd. However, CESTAT held the issue was settled by Chhattisgarh HC in Vandana Global Limited, which established that Section 37(2)(xvia) permits credit on goods used in manufacturing excisable goods. The impugned orders were set aside as devoid of merit.</description>
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