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2015 (12) TMI 1655 - AT - Central ExciseCENVAT credit - denial on the ground that the disputed goods are not confirming to either inputs or capital goods for the purpose of taking cenvat credit - Held that: - impugned order has been passed based on documents submitted by the respondent. Since, upon analysis of the factual aspect, the learned Commissioner (Appeals) has held that cenvat credit is available on the disputed goods, I do not find any reason to deny the cenvat credit on the ground that the same have not been used in or in relation to the manufacture of final product by the respondent - credit allowed - appeal dismissed - decided against Revenue.
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