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2015 (10) TMI 1254 - AT - Central ExciseDenial of CENVAT Credit - Capital goods - Held that:- when the queries were raised to the respondent, it was replied by the respondent that these items have been used by the respondent for fabrication of induction furnace (Capital goods). This fact has not been disputed by the Revenue either in the show cause notice or during adjudication. In these circumstances, I observe that Ld. Commissioner (A) has verified the facts of the case and allowed Cenvat Credit correctly to the respondent. With these observations, I do not find any infirmity with the impugned order. - Decided against Revenue.
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