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2018 (8) TMI 2001 - AT - Central ExciseCENVAT Credit - capital goods - appellant claimed credit on welding electrodes since the beginning of its factory - credit denied on the grounds that since the same were used for repair and maintenance, the same were not eligible for credit as capital goods - HELD THAT:- The issue is no more res-integra in view of judgment of the Hon’ble High Court of Madras in the case of M/S. TAMILNADU NEWSPRINT & PAPERS LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, TRICHY [2012 (7) TMI 447 - CESTAT, CHENNAI] where it was held that The only way freeing export goods from domestic taxes can be ensured for the period relevant to these appeals is to allow credit of the service tax paid on the CHA and other services in respect of the export consignments so that the exporter would be compensated either by utilization of such credit for payment of other taxes or by taking refund when such utilization is not possible. Appeal allowed - decided in favor of appellant.
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