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2017 (3) TMI 651 - AT - Central ExciseCENVAT credit - MS items - Held that: - The period involved is prior to 07.07.2009 when the explanation in the definition of inputs was introduced restricting the use of MS items - The issue whether MS items used for fabrication of capital goods is eligible for credit is well settled by various judgments as in the case of Ultra Tech Cements Ltd., [2016 (1) TMI 520 - CESTAT NEW DELHI] relied upon by the appellant. Following the same, the disallowance of credit is unjustified - credit allowed - appeal allowed - decided in favor of appellant.
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