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2017 (2) TMI 361 - AT - Central ExciseCENVAT credit - hanger without hook imported from abroad has undergone the process of manufacture fixing the hook thereto, in India - whether the process amounts to manufacture and credit is to be allowed on the above goods? - Held that: - Unhooked hanger imported and used for hooking the same was input since only upon hooking, the hanger becomes a complete hanger - the impugned order denying Cenvat credit of the duty paid is liable to be set aside - credit allowed - appeal allowed - decided in favor of appellant.
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