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2017 (2) TMI 1200 - AT - Central ExciseCENVAT credit - capital goods - job-work - whether job worker is entitled to capital goods credit in respect of the capital goods used in the manufacture of the job-worked goods for the principal manufacturer? - Held that: - reliance placed in the case of in the case of CCE Chennai-IV Vs Kyungshin Industrial Motherson Ltd. [2015 (11) TMI 899 - MADRAS HIGH COURT], where it was held that availment of Modvat Credit on capital goods to be job work is in order - appeal allowed - decided in favor of appellant.
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