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2013 (6) TMI 527 - AT - Central ExciseCenvat Credit - bushing as parts of capital goods - credit of 50% denied during the subsequent year as the bushings are not in the possession and use of the appellant. - Held that:- As per the provisions of Rule 4(2)(b) of the CENVAT Credit Rules the condition that the same should be in the possession of the manufacturer in the subsequent financial year is not applicable to the components. - credit allowed.
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