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2016 (2) TMI 1072 - AT - Central ExciseCENVAT credit - MS Items - Held that: - The appellants have furnished the Chartered Engineers certificate which shows the details of use of the MS items. The flowchart gives the details of the capital goods used in the manufacturing process by the appellant - The issue whether MS items used for fabrication/manufacture of capital goods are eligible for credit has been settled by various decisions - credit allowed - decided in favor of appellant.
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