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2016 (11) TMI 1092 - AT - Central ExciseCENVAT credit - iron and steel products - Held that: - I find from the impugned order that the Commissioner (Appeals) proceeded on the basis of evidence namely, Technical write-up of goods manufactured by the Respondent. It is stated that the disputed inputs were used in the manufacture of components, parts of Over Head Cranes (EOT), Sleeper Moulds, Furnace, Cooling Tower etc. The inputs in question have been used as capital goods, formed an integral part of the machine or machinery - On perusal of the grounds of appeal of the Revenue, I find that they have not disputed the evidences relied upon by the Commissioner (Appeals), in arriving at the conclusion that the Respondent shall be eligible for cenvat credit on the disputed goods - appeal dismissed - decided against Revenue.
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