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2017 (3) TMI 1130 - AT - Central ExciseCENVAT credit - steel items namely angle, channel, beam, plate, flat, joists, HR steel etc. - denial on the ground that on the ground that the goods have been used for erection of plant fixed to earth, which cannot be considered as ‘goods’ - Held that: - Since, the disputed goods were used for manufacture/erection of the capital goods within the factory, the same should be considered as input for the purpose of taking Cenvat credit and immovability of the goods should not be a criteria for denial of Cenvat credit - credit allowed - appeal allowed - decided in favor of appellant.
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