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2016 (3) TMI 67 - AT - Central ExciseModvat credit disallowed - Held that:- Chlorine containers are duty paid and used in the manufacture of final product. The Tribunal consistently viewed that, the Chlorine containers are eligible for CENVAT credit. The dispute relates to the value of the Chlorine containers was not included in the assessable value. But, there is no material available on record that any proceeding was initiated against the appellant for non-inclusion of the value of the chlorine containers in the assessable value, and therefore, the credit cannot be denied on such reasons. - Decided in favour of assessee
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