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2016 (7) TMI 1111 - AT - Central ExciseCenvat Credit - Capital goods - Pre-fabricated building materials - Held that:- The appellant herein has made manufacturing premises/shed using the 'pre engineered structures/ pre-fabricated building materials". As discussed above, as these goods fall within Chapter 94, in my view, the credit is not admissible - Credit not allowed - Decided against the assessee.
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