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2018 (3) TMI 622 - AT - Central ExciseCENVAT credit - inputs - CR Coils, M.S. Flats, Angle, Channels etc. - Held that: - it is clear that the Commissioner (Appeals) allowed the credit on the Items-in-Question after examining the use of the materials. Hence, there is no reason to disagree with the findings of the Commissioner (Appeals) - The Tribunal in the case of Monet Ispat & Energy Limited Vs. Commissioner of Central Excise, Raipur [2016 (1) TMI 917 - CESTAT NEW DELHI] allowed the credit on the articles of Iron & Steel items - appeal dismissed - decided against Revenue.
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