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2012 (12) TMI 932 - AT - Central ExciseDenial of CENVAT Credit - Credit on MS Angles, channels etc. - Held that:- Assessee is not entitled for “input credit” on the above items as the same are not a part of capital goods - appellant has not made out a case for 100% waiver of pre-deposit - Following Vandana Global Ltd. vs CCE, Raipur [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)] - decision of Decided conditionally in favour of assessee.
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