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2016 (8) TMI 349 - CESTAT NEW DELHICenvat credit - availability - duty paid on various iron and steel items used for fabrication of capital goods - Held that:- the issue stand covered by the recent decision of Hon'ble High Court of Gujarat in the case of Mundra Ports & Special Economic Zone Ltd. vs. CCE & Cus [2015 (5) TMI 663 - GUJARAT HIGH COURT] and by the precedent decision of same assessee's case. Therefore, in any case, even if the said items are held to be used as supporting structures, the cenvat credit cannot be denied. - Decided against the revenue
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