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2011 (6) TMI 627 - CESTAT, NEW DELHICenvat credit - denial of Cenvat credit to the appellant on the goods which are used as paints – Held that:- Inclusive part of the definition indicates that goods which are used as paint within the factory of production are eligible for availing Cenvat credit. As already recorded, there is no dispute that paints on which the credit was availed was received in the factory premises and used by the appellant for painting of pipes and machinery, order is not sustainable, appeal is allowed
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