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2011 (1) TMI 793 - AT - Central ExciseCENVAT credit - Rule 2(a) of CENVAT Credit Rules, 2004, - Pumps, electric motors and accessories received as samples - There is no dispute that they were used in the factory of the assessee who manufactures the final products - As such the decision of the Tribunal in Toyota Kirloskar Motor Ltd. Vs CCE Bangalore [2002 -TMI - 51405 - CEGAT, SOUTH ZONAL BENCH, BANGALORE] wherein CENVAT credit was held to be admissible on research and development equipment eventhough it was not used for manufacturing or processing of goods in relation to the final product - Decided in favour of assessee.
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