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2008 (1) TMI 282 - AT - Central ExciseIron and steel items used for fabrication of parts of plant, so credit admissible - electrical items used for running plant, are entitled for credit - held that the credit in respect of steel wire ropes which are used in the factory is entitled for credit - credit taken on original copy of invoice without intimating to the Revenue, was rightly denied - held that after amendment in Rule 57G & T which is applicable to pending cases, credit can be denied in cases where no declaration is filed
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