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2017 (10) TMI 745 - AT - Central ExciseCENVAT credit - various iron and steel items used in the fabrication of Storage Tanks, classified under chapter 73 - Held that: - the Hon’ble Gujarat High Court in the case of Mundra Ports & Special Economic Zone Ltd. v. C.C.E. & Cus. [2015 (5) TMI 663 - GUJARAT HIGH COURT] held that the definition of capital goods under Rule 2(k) of Cenvat Credit Rules as amended on 07.07.2009 would be applicable only prospectively - Revenue had not disputed the use of the items as mentioned in the impugned order - appeal dismissed - decided against Revenue.
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