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2016 (1) TMI 1179 - AT - Central ExciseCENVAT credit - MS ingots - Held that: - In the case of India Cements Ltd Vs CESTAT, Chennai [2015 (3) TMI 661 - MADRAS HIGH COURT] the Hon’ble High Court has considered the issue and held that credit is admissible on MS items used for fabrication/erection of capital goods. Applying the ratio laid in the said judgment and on appreciation of the facts I am of the view that the impugned order does not call for any interference - appeal dismissed - decided against Revenue.
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