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2008 (8) TMI 39 - HC - Central ExciseCredit on M.S. Angle, Cement & Bitumen - Cement & Bitumen used for fixing the plant, for the residences of the staff quarters & for constructing the boundary wall of premises - no finding that the Cement & Bitumen were used in fixing the plant or machinery for the purposes of manufacturing the aforesaid items, hence credit is deniable - M.S. Angle used in joining the M.S. pipes in manufacturing the goods produced by the Unit, hence covered within the definition of capital goods for credit
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