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2012 (8) TMI 598 - CESTAT, BANGALOREWaiver of pre-deposit - Cenvat Credit - applicant is using MS plates, angles and channels to manufacture power cable distribution boards which are used in Poly Machines which are used in the manufacture of paper/paper boards – Held that:- Cable distribution boards are accessories for poly machines and that the MS channels and angles used are accessories to the said cable boards - eligible for CENVAT credit
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