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2015 (8) TMI 246 - HC - Central ExciseDenial of CENVAT Credit - Capital goods - M.S.Plates, M.S.Angles, M.S.Channels and H.R. Plates, which were purchased and utilized in the construction/erection of plant. - Held that:- Revenue relied upon decision of Saraswati Sugar Mills V. Comissioner of Central Excise, Delhi - III. There is no change in the circumstance and this Court had already considered the issue and held that the decision reported in (Saraswati Sugar Mills V. Commissioner of Central Excise, Delhi - III) in [2011 (8) TMI 4 - SUPREME COURT OF INDIA] is distinguishable on facts. This Court applied the principles laid down in the decision reported in [2010 (7) TMI 12 - SUPREME COURT OF INDIA] (Commissioner of Central Excise Jaipur V. Rajasthan Spinning & Weaving Mills Ltd.) and held in favour of the assessee. - Following the principles laid down in the decision (Commissioner of Central Excise Jaipur V. Rajasthan Spinning & Weaving Mills Ltd.) and the earlier decision of this Court in [2013 (1) TMI 5 - Madras High Court] , we are inclined to allow the appeal, thereby set aside theorder of the Tribunal - Decided in favour of assessee.
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