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2008 (2) TMI 155 - AT - Central ExciseCredit on MS plates, MS angles, MS channels, HR non-alloy steel plates and false flooring components used in the fabrication of structural support to machinery falling u/ch 84 of the Schedule to CET – held that any accessory such as false flooring components used in providing structural support to any capital goods, would be eligible as capital goods credit as per Rule 2(b)(iii) - by virtue of Explanation 2 ibid, sheets, angles etc. items would qualify as ‘inputs’ also for the benefit of credit
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