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2018 (4) TMI 1020 - AT - Central ExciseCENVAT credit - inputs/capital goods - MS. Angles, HR Coils, HR Plates, CI Casting etc - Held that: - the Chartered Engineer, who is expert in the field, has clearly stated that the items procured by appellant (in this appeal) were used for supporting structure of capital goods and also for pollution control equipment - The said Chartered Engineer's certificate being not controverted by any evidence - appeal allowed - decided in favor of appellant.
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