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2018 (2) TMI 786 - CESTAT, ALLAHABADCENVAT credit - certain items falling under Chapters 72 and 73 of the Tariff - manufacturer of sugar, molasses etc. - Held that: - the items in question have been used in fabrication of plant and machinery and as such they are eligible for input credit as defined in Rule 2(k) read with Rule 2(a)(A) of CCR 2004 - similar view was taken by the Hon'ble Madras High Court in Dalmia Cements Bharat Ltd vs. CCE, Chennai [2015 (8) TMI 1336 - MADRAS HIGH COURT], where it was held that The benefit of Rule 57Q is available, on the duty paid on the capital goods used by the manufacturer in his factory and for utilising the credit so allowed towards payment of duty of excise leviable on the final products. The appellant shall be entitled to take back the Cenvat Credit they have reversed earlier - Appeal allowed - decided in favor of appellant.
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