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2017 (5) TMI 459 - AT - Central ExciseCENVAT credit - capital goods - job-work - whether cenvat credit was correctly availed by the appellants on capital goods used exclusively for manufacturing goods as a job worker for their principal manufacturer? - Held that: - the issue involved has been decided in favor of the assessee in the case of S.M. Machines Pvt. Ltd. Versus C.C.E., Delhi [2017 (1) TMI 536 - CESTAT CHANDIGARH], where it was held that availment of MODVAT Credit on capital goods to be job work is in order - credit allowed - appeal dismissed - decided against Revenue.
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