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2017 (6) TMI 966 - CESTAT, BANGALORE
CENVAT credit - structural items - Held that: - learned Commissioner(Appeals) has wrongly presumed that all these items have been used for civil structure which is not the fact in this case. All these items have been used as spares, components and accessories for the capital goods and hence covered under Rule 2(a)(A)(iii) and Rule 3 of CCR, 2004 and therefore all these items are rightly falling in the purview of CENVAT credit claimed - appeal allowed - decided in favor of appellant.