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2018 (8) TMI 1671 - CESTAT NEW DELHICENVAT Credit - MS Bar - Department proceeded to deny the CENVAT Credit by taking the view that the appellant, in the process of manufacture, have not used the goods, “MS Bars” - Held that:- Revenue has proceeded to deny the credit only on the presumption that “MS Bars” cannot be used in the manufacture of the transformer tanks rather than on the basis of any documentary evidence - the denial of Cenvat Credit on the inputs procured by the appellant and used in the manufacture of the final product, i.e. transformer tank cannot be justified - appeal allowed - decided in favor of appellant.
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