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2018 (8) TMI 406 - AT - Central ExciseCENVAT Credit - inputs - iron and steel items like sheet, section, angles channels guarder plates etc. - denial of credit on the ground that the same have been used as supporting structurals - Held that:- This Bench in their own case DHAMPUR SUGAR MILLS LTD., AMIT SHARMA, DGM (COMML.) VERSUS COMMISSIONER OF CENTRAL EXCISE, MEERUT-II (NOW HAPUR) [2018 (4) TMI 1080 - CESTAT ALLAHABAD] wherein the Cenvat Credit in respect of identical items was allowed - credit cannot be denied - appeal allowed - decided in favor of appellant.
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