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2018 (7) TMI 601 - AT - Central ExciseCENVAT Credit - It is the case of the appellant that it has been availing cenvat credit by filing monthly returns regularly which were also being regularly scrutinized by the Range Officers / Divisional Officers - Held that:- It is clear that the appellant had availed 50% of Cenvat credit on certain items like Beam, MS Angles, MS Channels, Joint and MS Bars falling under Chapter 72 of Central Excise Tariff Act, 1985, claiming to be capital goods - appeal allowed - decided in favor of appellant.
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