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2017 (3) TMI 921 - AT - Central ExciseMODVAT credit - iron and steel products - Held that: - the nature of subject items and their use as explained by the counsel for appellant, the disallowance of credit is unjustified. The Larger Bench of Hon'ble Supreme Court in the case of Ramala Sahakari Chini Mills Vs. CCE Meerut [2016 (2) TMI 902 - SUPREME COURT] has held that the word ‘include’ in the definition of inputs cannot be given a restrictive approach. The above items shown in the table would fall under the category of capital goods or inputs - appeal allowed - decided in favor of appellant.
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