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2014 (3) TMI 122 - CESTAT MUMBAIAvailment of CENVAT Credit - Credit denied on ground that goods does not qualify as capital goods - Held that:- HR Plates, MS Plates, SS Plates, Weld etc have been used for maintenance and repairs of the capital goods. Therefore, as held by the Hon'ble High Court of Rajasthan in the case of Union of India vs. Hindustan Zinc Ltd [2006 (11) TMI 551 - SUPREME COURT OF INDIA] that input credit on the items which were used for repairs and maintenance of the capital goods is eligible to the assessee - Decided in favour of assessee.
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