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2012 (6) TMI 740 - AT - Central ExciseCENVAT Credit - Credit in respect of structural items used for fabrication of supporting structures - Held that:- duty credit in respect of structural supports cannot be allowed - Following decision of Vandana Global ltd. Vs CCE Raipur - [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)] and the Hon’ble Supreme Court’s decision in the case of Saraswati Sugar Mills Vs CCE Delhi - [2011 (8) TMI 4 - SUPREME COURT OF INDIA] - Decided in favour of Revenue.
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