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2015 (10) TMI 1192 - AT - Central ExciseDenial of CENVAT Credit - Capital goods - Held that:- As per explanation 2 (2) (k) inputs include items used by the manufacturer in the manufacture of capital goods which are further used in the factory of manufacturer. - inputs having been used in the construction of the chimney, which was a part of the pollution control system, the benefit of cenvat credit cannot be denied to them - Penalty imposed is also set aside - Decided in favour of assessee.
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