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2017 (3) TMI 593 - CESTAT HYDERABADCENVAT credit - MS items - MS items were used for fabrication of Storage Tank for Molasses - Held that: - The said tanks fall under the definition of capital goods. Therefore, the use of MS items for fabrication of capital goods namely Storage Tank and the credit availed by the appellant under the category of inputs is legal and proper - credit allowed - appeal allowed - decided in favor of appellant.
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