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2018 (12) TMI 547 - AT - Central ExciseCENVAT Credit - capital goods/inputs - MS Angles, Channels and HR Plates, Signal Cables and Seamless Pipes - Held that:- The impugned goods which are used as support structures have been held to be eligible by this very Bench of the Tribunal in the case of Commissioner of G.S.T. & Central Excise, Trichy Vs. M/s. Shree Ambika Sugars Ltd. [2018 (6) TMI 733 - CESTAT CHENNAI] - the remand Order passed by the Commissioner (Appeals) being contrary to the ratio laid down by this Bench in the case of M/s. Shree Ambika Sugars Ltd. is unsustainable - appeal allowed - decided in favor of appellant.
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