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2018 (2) TMI 6 - CESTAT MUMBAICENVAT credit - capital goods/inputs - Diesel Locomotive used for conveyance of the raw materials and finished goods within the factory premises - Held that: - the appellants have availed the CENVAT Credit on diesel locomotive, which is admittedly used for handling of raw material/finished goods in the factory of the appellant - there is no dispute that the said goods is used in or in relation to the manufacture of the final product. Therefore, it qualifies as an input and credit is admissible - appeal allowed.
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