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2018 (1) TMI 295 - AT - Central ExciseCENVAT credit - Department was of the view that the appellants are not entitled to cenvat credit as the goods, falling under Chapter 72, were not inputs and that the appellant unit did not have melting facility or processing such scrap - Held that: - there is no dispute as to the fact that the ‘scrap of alternator’ and ‘scrap of engines’ as indicated in the documents by the seller would in itself be an evidence, that the seller is not able to use the same for manufacturing purpose in his factory premises - the capability of the appellant for repairing, refurbishing these alternators and engines is not doubted, only failure to explain the same is being considered on the presumptive ground they may not have undertaken the activity which would enable them to use the said alternator and engines in the DG sets manufactured and cleared by the appellants. Appeal allowed - decided in favor of appellant.
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