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2017 (3) TMI 231 - AT - Central ExciseCenvat credit - Capital goods - MS Beams, Channels, Plates etc - Penalty - Time limitation - Held that: - The Hon'ble High Court of Madras in the case of India Cements Ltd., Vs CE, Chennai[ 2015 (3) TMI 661 - MADRAS HIGH COURT ] has held that MS items used for erection of capital goods is eligible for credit - I find that the show cause notice issued invoking the extended period is also unsustainable - Appeal allowed.
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