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2016 (6) TMI 1143 - AT - Central ExciseCement - cement clinker - CENVAT credit - structural items/TOR steel items like MS Angles, channels, plates, sheets, Rebar coils etc - capital goods - Held that: - reliance placed on the appellant's own case CCE, Tirunelveli Vs India Cements Ltd. [2006 (1) TMI 445 - CESTAT, CHENNAI], where it was held that credit availed on MS items used for fabrication/erection of capital goods is admissible. Following the propositions laid in the appellants own case, I hold that the denial of credit is unjustified. The impugned order is set aside - appeal allowed - CENVAT credit allowed - decided in favor of appellant-assessee.
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