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2017 (9) TMI 448 - AT - Central ExciseCENVAT credit - capital goods - bars which were used in making pollution control equipments - gone into making of civil foundation - case of appellant is that part of the bars were used for making pollution control equipments and pollution control equipments were qualified to be treated as capital goods, and CENVAT credit is admissible - Held that: - the contention of the appellant is sustainable which relates to that part of the said bars which were used in making pollution control equipments as admissible for availment of Cenvat credit. In so far as the part of the bars which gone into making of civil foundation, the said issued is covered by the ruling of Hon'ble High Court of Madras in the case of Commissioner of Central Excise, Tiruchirapalli Versus India Cements Ltd [2011 (8) TMI 399 - MADRAS HIGH COURT], where it was held that these items are not used for civil construction, but for the construction, which are absolutely necessary for establishing a manufacturing unit for cement - Cenvat credit on that part of the HSD Bars, TMT Bars & MS Bars is also admissible which have gone into making of civil foundation to erect capital goods in the present case. Appeal allowed - decided in favor of appellant.
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