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2016 (12) TMI 391 - AT - Central ExciseCENVAT credit - Fabricated Steel Base Plate / Base Rails - Held that: - In Shree Laxmi Iron & Steel V CCE, Kolkata [2014 (2) TMI 1093 - CESTAT KOLKATA] credit availed on rails which were used in movement of hot rolled fish plates from the furnace was held to admissible. In the instant case appellants had purchased fabricated Base plates. From the facts and evidence placed before me and from the totality of the discussions, I am of the view that Base Plates/Base rails being accessories to capital goods, credit is admissible - appeal allowed - decided in favor of appellant-assessee.
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