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2018 (4) TMI 1449 - AT - Central ExciseCENVAT credit - capital goods - duty paid LPG gas - Held that: - the issue has came up before the Tribunal in the case of Singhal Enterprises Pvt. Ltd. vs. CC&CE, Raipur [2016 (9) TMI 682 - CESTAT NEW DELHI], where it was held that applying the “User Test” to the facts in hand, we have no hesitation in holding that the structural items used in the fabrication of support structures would fall within the ambit of ‘Capital Goods’ as contemplated under Rule 2(a) of the CCR, hence will be entitled to the Cenvat Credit - credit allowed - appeal dismissed - decided against Revenue.
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