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2015 (12) TMI 800 - AT - Central ExciseDenial of CENVAT Credit - Capital goods - Credit on MS plates, MS Angle, MS Channel, Steel, Aluminum sheets & bar & rods - Held that:- These findings have not been contravened by the Revenue with any cogent evidence and also have made allegations in their grounds of appeal without any supporting evidence. Therefore, I do not find any infirmity with the impugned order wherein both the lower authorities have examined the usage of these items and held that these items have been used in fabrication / repairs and maintenance of plant and machinery. - infirmity with the impugned order. Same is upheld - Decided against Revenue.
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