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2015 (10) TMI 1314 - AT - Central ExciseDenial of CENVAT Credit - Capital goods - Job works - benefit of Notification No.214/1986-CE - Held that:- Respondents had also cleared consignments manufactured by them on payment of duty. The Commissioner (Appeals) observed that during the material period, the Respondents also used the capital goods dutiable and exempted goods and therefore, the CENVAT Credit cannot be denied. - Tribunal in the Respondent’s own case for the earlier period in the case of CCE Ahmedabad Vs M/s Patel Alloys Steel Ltd [2011 (4) TMI 327 - CESTAT, AHMEDABAD], dismissed the appeal filed by the Revenue. - Decided against Revenue.
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