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2015 (7) TMI 63 - AT - Central ExciseDenial of CENVAT Credit - Capital goods - Held that:- Cenvat Credit is available to the assessee if the item is used in manufacturing of capital goods or used in manufacturing of their final product. - Commissioner (A) in the impugned order that these items have been used by the respondent in manufacturing of capital goods. - No infirmity in impugned order - Decided against Revenue.
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