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2017 (1) TMI 1742 - CESTAT NEW DELHICENVAT Credit - Capital goods - Cement - TOR Steel Bars - items are said to have been used in structural foundation to support the power plant - HELD THAT:- An identical issue came before the Division Bench of this Tribunal and was decided in M/S SHREE CEMENT LIMITED VERSUS CCE, JAIPUR [2017 (1) TMI 287 - CESTAT NEW DELHI] where it was held that cement and TOR steel cannot be considered as inputs which are used in the fabrication or manufacture of capital goods and credit cannot be allowed. Credit cannot be allowed - appeal dismissed.
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