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2017 (3) TMI 927 - AT - Central ExciseCENVAT credit - MS items - Held that: - MS items were used for fabrication of molasses storage tank. Undisputedly such tank is necessary and is integral part of the manufacturing process carried out the factory. The Chartered Engineer certificate states that the MS items were used for fabrication of molasses storage tank and also gives the quantity of MS items used for fabrication of the same - credit allowed - appeal allowed - decided in favor of appellant.
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