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2017 (5) TMI 666 - CESTAT HYDERABADCENVAT credit - MS Items - capital goods - Held that: - appellant produced evidence of having used the MS items for fabrication of support structure for reactors/heat exchangers, walk way to reactors, jackets for reactors and cable tray pipeline supports - the period involved is prior to 07.07.2009, hence credit remains allowed - the disallowance of credit is unjustified - decided in favor of appellant.
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