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2012 (10) TMI 417 - AT - Central ExciseDisallowance of cenvat credit – CENVAT credit in question had been availed on MS Flats and MS Angles - alleged that the above items could not be treated as parts, components or accessories of any “capital goods” defined under Rule 2(a) of the CENVAT Credit Rules – Held that:- Officer inspect the said equipments to ascertain whether the flats and angles could be considered as capital goods or Inputs - respondent filed a declaration as to how flats and angles were used and also filed certain photographs in support of such declaration. If this submission is factually true, it shall be open to the original authority to consider such materials also in de novo proceedings - appeal is allowed by way of remand
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