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2017 (6) TMI 36 - AT - Central ExciseCENVAT credit - capital goods being sent to their own unit are those which have been used by the assessee for several years - Held that: - the issue is squarely covered in favor of the appellant by the judgement of the Karnataka High Court in the case of Solectron Centrum Ltd. [2014 (10) TMI 596 - KARNATAKA HIGH COURT], where it was held that Capital goods purchased for DTA unit was used, it was not removed as such and when it was removed to EHTP unit again, they have no liability to pay the credit - appeal allowed - decided in favor of appellant.
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