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2018 (5) TMI 1507 - AT - Central ExciseCENVAT credit - input services - MS Angles, MS Channels, MS plates and MS PIPES etc. used in repair and maintenance of plant and machinery in their factory - Held that: - This Tribunal consistently held that MS Angles, Channels, Beams etc., used in Repair and Maintenance of Plant and Machinery in the factory is admissible to credit - appeal dismissed - decided against appellant-Revenue.
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