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2018 (1) TMI 369 - AT - Central ExciseCENVAT credit - inputs - capital goods - Held that: - the appellant had produced the Chartered Engineer Certificate to substantiate the use of the inputs and capital goods - the Commissioner (Appeals) had disallowed the credit of ₹ 16,46,940.00 in respect of items used on engineering goods, civil construction etc. It is a case of eligibility of the Cenvat Credit under the provision of the Cenvat Credit Rules and therefore the Commissioner (Appeals) rightly set aside the penalties. Appeal dismissed - decided against Revenue.
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