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2017 (8) TMI 782 - AT - Central ExciseCENVAT credit - Channels, Plates, TMT bars etc. - inputs - capital goods - Rule 2 (k) and Rule 2 (a) (A) of Cenvat Credit of Rules, 2004 - Held that: - the matter is covered by Tribunal’s decisions in cases of CC & CCE., Vishakhapatnam-II V/s APP Mills Ltd. [2013 (7) TMI 494 - CESTAT BANGALORE] and Simbhaoli Sugars Ltd. Vs CCE, Meerut-II [2016 (3) TMI 615 - CESTAT ALLAHABAD], whereunder Cenvat credit for subject items has been allowed to the assessee - appeal allowed - decided in favor of appellant.
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