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2018 (1) TMI 50 - HC - Central ExciseCENVAT credit - interpretation of the words 'input' and 'capital goods' - Held that: - similar substantial question of law decided in the case of M/s. Thiru Arooran Sugars, M/s. Dalmia Cements (Bharat) Ltd. Versus Customs, Excise and Service tax Appellate Tribunal, The Commissioner of Central Excise [2017 (7) TMI 524 - MADRAS HIGH COURT], where it was held that Rule 2k(i). Explanation 2 cannot be read in a manner that it constricts, the scope and ambit of the main provision, i.e., Rule 2k(i) - appeal dismissed - decided against Revenue.
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