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2017 (10) TMI 608 - AT - Central ExciseCENVAT credit - Iron & Steel items - the items in question were used in supporting structures of capital goods which are permanently attached to the earth - Held that: - on the identical issue, the Tribunal in the case of Commissioner of Central Excise & Customs, BBSR-II Vs. S.P.S. Steel & Power Ltd. [2017 (7) TMI 844 - CESTAT KOLKATA], where it was held that the eligibility of a manufacturer for credit on iron steel and items which are in fact found to be used in the fabrication of identifiable capital goods which are in turn used for manufacture of excisable goods - appeal dismissed - decided against Revenue.
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