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2008 (2) TMI 266 - CESTAT NEW DELHIDenial of credit on parts and components of capital goods – revenue alleged in SCN that credit were admissible to the contractor who was the manufacturer of individual machines and not to the appellants – Commissioner traveled beyond scope of SCN while denying credit on ground that machines viz. cooling towers, strip caster are immovable property - held that credit cannot be denied as the parts and components were used in the immovable property - appeals are allowed
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