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2019 (4) TMI 1414 - AT - Central ExciseUtilization of CENVAT Credit - case of Revenue is that cenvat credit availed by them has been utilized by them towards payment of Central Excise Duty on Pre-stressed Sleepers which has no nexus with the manufacturing activity - HELD THAT:- The cross utilization of credit on input and input services and capital goods is permitted by law - the assessee has rightly taken the cenvat credit and utilized a part of the same as there is no bar in cross utilization. Appeal dismissed - decided against Revenue.
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