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2015 (10) TMI 2516 - AT - Central ExciseCenvat credit availed on inputs utilised in the fabrication of tools and dies denied - Held that:- It is an admitted fact that the appellant have utilised the inputs in question falling under Chapter 72 of the CET Act in the fabrication of tools and dies which have been further utilised in the main factory for manufacture of goods which have been cleared on payment of duty. Further as find that moulds and dies, have been defined as capital goods in Rule 2(A)(iv) of the Cenvat Credit Rules, 2004. Accordingly, allow the appeal with consequential benefits if any.
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