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2018 (10) TMI 525 - AT - Central ExciseCENVAT Credit - items used for fabrication of structures which are supporting their plants - whether the appellant is eligible to avail CENVAT credit of Central Excise duty paid on MS plates, sheets, beams, channels etc., or otherwise received during the period January, 2009 to June, 2009? - Held that:- In various orders, it was categorically held items if used for fabrication of machinery in a cement plant, CENVAT credit needs to be allowed. Credit allowed - appeal allowed - decided in favor of appellant.
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