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2016 (1) TMI 1203 - AT - Central ExciseCENVAT credit - MS items - Held that: - The appellant has produced the Chartered Engineer Certificate photographs and other documents to show that MS items were used for installation, erection of plant and machinery/spares/parts/components of capital goods - The issue is settled in the decision laid in Mundra Ports and SEZ Ltd. [2015 (3) TMI 661 - MADRAS HIGH COURT] wherein it was held that credit is admissible on MS items used for support structure of capital goods/components/ parts - credit allowed - appeal allowed - decided in favor of assessee.
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