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2017 (1) TMI 29 - AT - Central ExciseCENVAT credit - inputs in the fabrication / manufacture of cranes which in turn used in the factory premises for handling materials - Held that: - the items of goods involved in the present appeal are not supporting structure but they are used for manufacture of assembly lines and tracks for hoists and cranes without which it is not possible to manufacture the final products - credit allowed - appeal allowed - decided in favor of appellant.
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