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2011 (1) TMI 262 - AT - Central ExciseCenvat credit – input materials were used as support structures or to enhance the support structure – authority did not examined the contention raised by the appellants that they have used the impugned goods for fabricating parts and components of machinery and capital goods - goods have been used for modification of the equipment and in replacing worn out parts of the equipment and have thus become spares and accessories of the machinery - order and remand the matter to the original authority for fresh examination
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