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2017 (11) TMI 597 - CESTAT NEW DELHICENVAT credit - deemed manufacture - imported automobile parts like ‘spark plugs’ and ‘ignition coils’ - Held that: - sparking plug is a part of the engine and the engine is the essential part of the auto mobile industries. Engine cannot start without sparking plug. So, the sparking plug and ignition coils are the part of auto mobile industries as per the definition of the imported items. When the duty was accepted by the Department than the appellant is entitled to the Cenvat credit - appeal allowed - decided in favor of appellant.
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