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2017 (6) TMI 1208 - CESTAT ALLAHABADCENVAT credit - inputs - structural components used for making capital goods - C.B.E.C. Circular No. 964/07/2012-CX dated 02.04.2012 - Held that: - in view of the definition of inputs during the relevant period that inputs used for making capital goods within the factory were eligible for the purpose of Cenvat credit and in view of the said C.B.E.C. Circular No. 964/07/2012-CX dated 02.04.2012 - credit allowed - appeal allowed - decided in favor of appellant.
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