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2017 (10) TMI 845 - AT - Central ExciseCENVAT credit - H.R.Coils, H.R. Sheets, M.S. Plates etc. - denial of credit on the ground that these items were structural items ordinarily used for civil construction or construction of factory shed - Held that: - the Commissioner (Appeals) proceeded on the basis of the Chartered Engineer's Certificate and followed the user test - Revenue have not countered such evidence in their grounds of appeal except reference of case laws - appeal dismissed - decided against Revenue.
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