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2018 (2) TMI 213 - AT - Central ExciseCENVAT credit - whether the appellant is eligible for credit on the pipelines laid outside the factory which is issued for drawing water from Cauvery river? - Held that: - The issue stands covered in the case of Pepsico India Holdings Ltd. [2000 (10) TMI 122 - CEGAT, CHENNAI], where it was held that the pipline can be considered in the factory in this case, it would be covered by the definition of the word 'factory' under Section 2(e) of the Central Excise Act, 1944, and credit is allowed - denial of credit is unjustified - appeal allowed - decided in favor of appellant.
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