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2016 (1) TMI 1202 - CESTAT HYDERABADCENVAT credit - denial of credit on M.S. Items used for manufacturing capital goods - Held that: - reliance placed in the case of CCE, Jaipur Vs Rajasthan Spinning and Weaving Mills Ltd. [2010 (7) TMI 12 - SUPREME COURT OF INDIA] and India Cements Ltd Vs CESTAT Chennai [2015 (3) TMI 661 - MADRAS HIGH COURT] held that the assessee was entitled for credit on the MS Items used for fabrication of capital goods/accessories/parts and structural supports to plant and machinery - the disallowance of credit is not justifiable - appeal allowed - decided in favor of appellant.
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