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2018 (7) TMI 974 - AT - Central ExciseCENVAT Credit - items/goods used for the erection of Gas Manufacturing Plant - no Central Excise duty was paid on the said plants - Held that:- An identical issue decided in the case of M/S JSW ISPAT STEEL LTD VERSUS COMMISSIONER OF CENTRAL EXCISE [2013 (11) TMI 1389 - CESTAT MUMBAI], where it was held that CENVAT Credit of excise duty paid on parts, components and accessories would be admissible under the Capital Goods Credit scheme even if they are assembled into goods which are immovable or exempted - credit allowed - appeal allowed - decided in favor of appellant.
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