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2010 (7) TMI 354 - AT - Central ExciseCenvat credit - authorities found that goods were used for manufacture of structures which either supported the machinery or the enclosures having machinery in the factory, and the manner in which they were used does not disclose the same to be capital goods entitled to avail credit under the Cenvat Credit Rule - final goods for which the goods were utilized being structural items like platform, supporting structures used for making foundation and base, none of them were eligible to avail the Cenvat credit as was rightly observed by the adjudicating authority - order cannot be sustained
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