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2019 (12) TMI 787 - AT - Central ExciseCENVAT credit - input - grinding wheel used for the finishing of their final products - HELD THAT:- The issue decided in the case of COMMISSIONER OF CENTRAL EXCISE VERSUS BOTLIBOI & CO. LTD. [2009 (7) TMI 727 - GUJARAT HIGH COURT] where it was held that the grinding wheels are definitely parts of the grinding machine used by the respondent assessee and they have to be considered as inputs under Rule-57A of the Central Excise Rules. By respectfully following the aforesaid decision of the Hon’ble High Court, the impugned Order is set aside - credit allowed - appeal allowed - decided in favor of appellant.
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