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2008 (2) TMI 234 - AT - Central ExciseCredit on capital goods – goods used in fabrication of parts of plant & in providing structural support to plant are eligible to credit – credit on paint used for painting plant is allowed – goods necessary for carrying on business are eligible for credit - we allow this appeal of the assessee except for their claim as regards capital goods credit for cement used for construction of foundation for machinery - penalty imposed on TCL for claiming credit on the goods is not justified
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