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2015 (11) TMI 1761 - AT - Central ExciseCENVAT Credit - input - Sheet Steam Jointings, machined and unmachined steel castings and Rough HRC Castings - Since these goods have been used for maintenance of capital goods installed in the factory, the same can be termed as use in or in relation to manufacture of the final product. As such, in terms of the broad definition of input, the disputed goods shall merit consideration as input for the purpose of taking Cenvat credit - credit allowed - appeal allowed - decided in favor of appellant.
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