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2014 (2) TMI 1294 - AT - Central ExciseCENVAT credit - whether the various iron and steel items used by the respondents in their factory for fabrication of capital goods are cenvatable or not? - Held that: - If the items can be used in the fabrication of capital goods, the benefit of CENVAT credit of duty paid on various iron and steel items would be available to them in terms of the law declared by the Larger Bench decision of the Tribunal in the case of Vandana Global Vs. CCE, Raipur [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)] - credit allowed - appeal allowed - decided in favor of assessee.
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