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2017 (5) TMI 1010 - AT - Central ExciseCENVAT credit - capital goods used in setting up of a paint shop - Held that: - In appellant's own case for the earlier period [2013 (8) TMI 301 - CESTAT NEW DELHI], the issue came up before this Tribunal, where it was held that The purpose for which the goods were used and whether after use the goods became part of plant and machinery fixed to/embedded to the earth is not relevant - the appellant is entitled to avail cenvat credit - appeal allowed - decided in favor of assessee.
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