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2017 (9) TMI 144 - CESTAT AHMEDABADCENVAT credit - capital goods - SS Plates, MS Billets and Joists etc., used in the factory with various capital goods - Held that: - From the use of aforesaid items with the capital goods/ various machineries viz., Rolling Mills, Kiln and Conveyor System, in the factory premises, it cannot be denied that the same are used as accessory/components of the main machines - in view of Clause (iii) of the definition of Capital Goods prescribed at Rule 2(a) of CCR, 2004, these items are eligible to credit - appeal allowed - decided in favor of appellant.
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