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2014 (1) TMI 1651 - CESTAT BENGLALORECENVAT Credit - Credit on Steel Plates, Sheets etc. used for repair and maintenance - Held that:- It is quite clear that when HR Steel Sheets, Plates etc. are used for repair and maintenance within the factory they would be eligible for credit. In this case there is an added factor to support the eligibility for the credit in the sense that the same have been used for repair and maintenance of storage tank which is specifically covered under the definition of 'capital goods'. - Decision in the case of Cement Corporation of India v. CCE [2014 (3) TMI 346 - CESTAT BANGALORE] - Decided in favour of assessee.
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