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2016 (7) TMI 801 - AT - Central ExciseCenvat Credit / MODVAT Credit - capital goods - diverting the steel items for non-manufacturing operations like fabrication, maintenance of structures, etc., and in manufacture of goods exempted from duty. - Held that:- Undeniably steel pipes are an essential/integral part of T.G. set without which the T.G. set cannot be put into use. T.G. sets would fall under the category of capital goods as 'generating sets' are expressly mentioned in the definition. - Credit allowed - Decided against the revenue.
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