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2015 (1) TMI 1038 - AT - Central ExciseCENVAT Credit - Capital Goods - Held that:- it is not disputed that subject items were used by the respondent in manufacturing of capital goods. Therefore, there is no requirement of quantification of the quantity used in the manufacture of capital goods. The respondents are entitled to take Cenvat credit of the subject items which were used by the respondent for manufacturing of capital goods. Following decision of CCE, Tiruchirapalli vs. India Cements Ltd. reported in [2013 (1) TMI 5 - Madras High Court] - Decided against Revenue.
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