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2017 (12) TMI 428 - AT - Central ExciseCENVAT credit - inputs/capital goods - MS sheets, plates, joist, angles, channels etc. which were used for manufacture/installation of molasses tanks/boilers - Held that: - appellant is entitled to take Cenvat Credit on these inputs used in fabrication of capital goods - Similar view have been taken in CBEC Circular No.964/07/2012 CX dated 02.04.2012 - appeal allowed - decided in favor of appellant.
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