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2014 (3) TMI 6 - AT - Central ExciseAvailment of CENVAT Credit - Whether the assesee is entitled to take CENVAT credit on the inputs which have been used for trial run/testing of the capital goods - Held that:- Following decision of Flex Engg. Ltd. Versus Commissioner of Central Excise [2012 (1) TMI 17 - Supreme Court of India] - therefore respondents are entitled to take CENVAT credit on the inputs which have been used for trial/testing of the goods - Decided against Revenue.
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