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2008 (9) TMI 163 - HC - Central ExciseTribunal disallowing credit on iron & steel items, on the ground, that the items are used for structural constructions, and have not been found to be used as parts and components of eligible manufacturing machinery/equipments – this question essentially would be a question of fact and would not be a substantial question of law - Tribunal has passed a very short order, and without any reasoning and discussion - Tribunal was required to go into the contentions in detail – matter remanded
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