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2011 (3) TMI 349 - HC - Central ExciseCenvat credit - Rule 2 of the Cenvat Credit Rules, 2002 - Disallowed Cenvat credit in respect of steel sheets and coal used within the factory for fabrication of capital goods and parts thereon - Held that:- goods mentioned in clauses (i) to (iii) of Rule 2(b), and which are used in the manufacturer’s factory, which fall within the ambit of “capital goods” - Hence, the goods in question are, admittedly, used in the repairs of capital goods in the factory of the manufacturer and, as such, fall within the ambit of Section 2(b)(ii) of the Cenvat Credit Rules - Decided in favour of assessee.
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