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2015 (5) TMI 1091 - CESTAT NEW DELHICENVAT credit - MS sheet, MS coils, etc - denial on the ground that these items do not qualify as input/capital goods as per Rule 2 of the CCR, 2004 - Held that: - appellant has correctly taken the Cenvat credit on these items as these items have been used by them for fabrication on MS Trays (capital goods) which are ultimately used for manufacturing of final product - credit allowed - appeal allowed - decided in favor of appellant.
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