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2017 (1) TMI 1177 - CESTAT HYDERABADCENVAT credit - single leaf door - glazed view panel - Held that: - These items are used for packing unit and in my view are specialized civil construction items. In view thereof, I uphold the view taken by the Commissioner (Appeals) disallowing the credit availed on single leaf door and glazed view panel. Demand of interest on irregular credit availed - Held that: - The appellant has no case that the irregular credit was reversed. Therefore the prayer of appellant to set aside the interest demand on irregularly availed credit on single leaf door and glazed view panel is not tenable. Appeal disposed off - decided against assessee.
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