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2022 (1) TMI 1119 - CESTAT CHANDIGARHCENVAT Credit - excisable goods or not - erection, installation and commissioning of various EPCC projects by way 20 contracts with various contractors - denial of credit holding that the contractors only installed plant fixed to the earth, which is not excisable goods - HELD THAT:- This Tribunal in INDIAN OIL CORPORATION LTD. VERSUS COMMISSIONER OF C. EX. & S.T, PANCHKULA [2020 (1) TMI 373 - CESTAT CHANDIGARH] has allowed the cenvat credit to the appellant holding that once any item received in the factory is “capital goods” in terms of Rule 2(a) of the Cenvat Credit Rules, and is used in the factory, the manufacturer would be entitled to Cenvat Credit of excise duty paid in respect of the same. Referring the case, it is held in the present case that the appellant is entitled to avail cenvat credit - appeal allowed - decided in favor of appellant.
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