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2016 (11) TMI 270 - AT - Central ExciseCenvat credit - Held that: - the respondents had fabricated the tanks for storage of molasses in the factory during the period November 2003 to June 2004 and availed Cenvat credit of the duty paid on plates, angles, channels. It is undisputed that during the period in question, storage tank was mentioned as capital goods in the definition of capital goods and was eligible for availment of Cenvat credit of duty paid on such tanks - Decided in favor of the assessee.
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