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2008 (3) TMI 225 - AT - Central ExciseCredit on inputs used in fabrication of captive power plant denied on the ground that power plant is outside the factory – in view of SC decision in Vikram Cement case, power plant is situated at the land adjacent to the factory of production and is for captive use only, hence credit not deniable – in respect of credit on CTD Bars, Angles, appellants’ submission is that the goods are used for fabrication of plant and machinery and not for civil construction – matter remanded for second issue
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