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2017 (7) TMI 400 - CESTAT ALLAHABADCENVAT credit - M.S. Rounds, Structure Parts, Shrinkomp, G.I. Structures, etc - Explanation to Rule 2(k) of CCR - Held that: - the items in dispute are either components of capital goods or inputs which have been used in manufacture of capital goods which are further used in the factory of the appellant for manufacture of dutiable goods like sugar and molasses etc - the appellant is entitled to CENVAT Credit on the items in dispute - appeal allowed - credit allowed - decided in favor of appellant.
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