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2016 (12) TMI 1660 - CESTAT NEW DELHICENVAT credit - cable tray - Held that: - the cable tray was used by the respondent within its factory for controlling damage to the electric cables which are used for uninterrupted transmission of power to the plant facilities - Since the cable tray is used in or in relation to the manufacture of the final product and the said goods are not falling within the exclusion category provided in the definition of input in Rule 2 (k) of the CCR, 2004 - credit allowed - appeal dismissed - decided against Revenue.
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