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2017 (8) TMI 1334 - CESTAT KOLKATA
CENVAT credit - inputs used for manufacture of components of capital goods and also used for manufacture of supporting structures of capital goods - Held that: - the amendment of Rule 2 (R) by Notification dated 07.07.2009 would be effective prospectively - The period of dispute in the present case is prior to 07.07.2009 - appeal allowed - decided in favor of appellant.