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2018 (2) TMI 458 - AT - Central ExciseCENVAT credit - capital goods/inputs - storage racks - Revenue denied the credit on the ground that the said storage racks are neither capital goods nor inputs for the appellant's final products and as such, benefit cannot be extended to them - Held that: - Tribunal in the case of M/s. Banco Products (India) Ltd. Vs Commissioner [2009 (2) TMI 101 - CESTAT AHMEDABAD], has held that the steel rack used for raw material storage were held to be an integral part of the manufacturing activity and hence cenvatable - appeal allowed - decided in favor of appellant.
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