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2012 (11) TMI 435 - AT - Central ExciseDenial of cenvat credit – manufacture of batteries - Hydraulic Oil and Hadilin as capital goods – Held that:- ‘Hydraulic Oil’ is indispensable for operating any ‘Hydraulic Machine’ used as component for all Machinery falling under eligible Chapter. It is essential for operating a ‘Hydraulic Machine’, which is in turn, an essential component of a Machinery with which it is functioning - goods are indispensable and undisputedly, they are used in the manufactory for the manufacture of final goods - Appellant is eligible for CENVAT Credit
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