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2018 (1) TMI 347 - AT - Central ExciseCENVAT credit - inputs - inputs at clinker Unit, when used in the captive power plant situated 14 kms away from the clinker Unit - Held that: - the issue decided in the case of Sanghi Industries Ltd. Vs. Commissioner of Central Excise, Rajkot [2014 (2) TMI 278 - CESTAT AHMEDABAD], where it was held that credit availed on inputs, used in the generation of electricity which are distributed to the Grinding Unit and Jetty, has been held to be admissible - appeal allowed - decided in favor of appellant.
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