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2013 (11) TMI 644 - CESTAT NEW DELHIROM Application - CENVAT Credit - Availment of credit on the capital goods - Held that:- credit account records stand examined by the Commissioner (Appeals) and there is categorical finding on the factual aspect that only 50% credit was availed by the respondents. For arriving at a fair and just conclusion, the examination of the actual records maintained by the appellant was required and Commissioner (Appeals) has rightly looked into the same and has come to a right conclusion - Decided in favour of Revenue.
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