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2017 (3) TMI 11 - AT - Central ExciseCENVAT credit - denial on the ground that the machine was received in damaged condition and insurance was claimed - Held that: - The ownership is not the criteria for allowing the credit on capital goods. The only criteria is that the capital goods should be installed in the factory of the assessee and used in the manufacture of final product which is not in dispute in the present case - credit allowed - appeal allowed - decided in favor of appellant.
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