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2014 (4) TMI 455 - AT - Central ExciseDenial of CENVAT credit - structural steel items, like steel rib, HR coil, MS angles, MS beam, MS channel, MS plates etc. - credit has been denied on the ground that structural steel items were used as structurals for supporting capital goods used in the plant and machinery - Held that:- prima facie CENVAT credit cannot be taken on structural's - stay granted partly.
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