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2018 (2) TMI 315 - HC - Central ExciseCENVAT/MODVAT credit - capital goods - Columns of heavy fabricated structures and bracings - Held that: - It is not in dispute that the columns of heavy fabricated structures and bracings are used to support the boiler in the power plant of the appellant-assessee - such columns and bracings cannot be equated to civil constructions and would become a part of or an accessory to the machinery. Therefore, the denial of Modvat credit on the columns of heavy fabricated structures and bracings cannot be sustained - appeal allowed - decided in favor of appellant.
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