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2018 (7) TMI 408 - AT - Central ExciseCENVAT Credit - Angle, Channel, CTB Bars, Cement, Welding Electrode etc. - Held that:- In the case of the Commissioner of Central Excise and Customs Vs. SMC Power Generation Limited, the appellant’s own case, [2017 (8) TMI 1402 - CESTAT KOLKATA], the Tribunal dismissed the appeal filed by the Revenue by holding that The credit stands allowed in the light of Rule 57Q of the erstwhile Central Excise Rules, 1944 - credit allowed - appeal dismissed - decided against Revenue.
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