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2017 (11) TMI 1643 - AT - Central ExciseCENVAT credit - separate units - case of Revenue is that, as the boiler unit and the manufacturing units are two separate units having two separate registrations, therefore, inputs received in the boiler unit are not entitled for Cenvat credit to the respondent - Held that: - Admittedly in this case, the whole of the coal which has been used for boiler for generation of steam and such generated steam has been used by the respondent 100% through pipelines - credit allowed - appeal dismissed - decided against Revenue.
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