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2018 (2) TMI 1672 - AT - Central ExciseCENVAT credit - Construction Service - Held that: - on perusal of which it is noticed they are for repair of plant and building. It cannot be said that the repairs of the plant are ineligible for Cenvat Credit as definition as Input Service excludes availment of Cenvat Credit in respect of the construction of new factory premises - Appeal allowed - decided in favor of appellant.
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