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2018 (3) TMI 1481 - AT - Central ExciseCENVAT credit - whether appellant are eligible for CENVAT Credit in respect of MS angles, channels, beam, HR coils etc. which according to them except for use of a very small quantity in fabrication of supporting structure have been used for fabrication of capital goods? - Held that: - Hon'ble Gujarat High Court's decision' in the case of Mundra Ports & Special Economic Zone Ltd. v. CCE & Cus [2015 (5) TMI 663 - GUJARAT HIGH COURT] was applicable to appellant, where it was held that The definition of Rule 2(k) was applicable and Explanation 2 did not provide that cement and steel would not be eligible for input credit. The appellant is neither having any factory nor he is manufacturer. The appellant is a service provider of port. Remaining quantity was used for fabrication of capital goods - reliance placed in the case of Union of India v. Associated Cement Co. Ltd, [2010 (10) TMI 1142 - CHHATTISGARH HIGH COURT], wherein it has been held that Cenvat Credit was admissible as inputs on MS plates, channels, angles etc., if they are used in the manufacture or fabrication of capital goods which are used within the factory for manufacture of final product. Credit allowed - appeal allowed - decided in favor of appellant.
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