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2016 (10) TMI 1193 - AT - Central ExciseCENVAT credit - Removal of capital goods to other unit for use in manufacture - Held that: - Mandate of the statute is that capital goods should be installed in a factory or in the premises of the provider of output service for allowance of Cenvat credit on the capital goods. Such essential condition was satisfied - credit allowed - appeal allowed - decided in favor of appellant.
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