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2018 (10) TMI 1472 - AT - Central ExciseCENVAT credit - capital goods taken on lease - whether the appellant being the lessee of the capital goods, was eligible to avail CENVAT Credit? Held that:- The jurisdictional High Court has decided an identical issue in the case of Commissioner of Central Excise, Chennai-IV Vs. Ilgin Automotive (P) Ltd. [2013 (9) TMI 94 - MADRAS HIGH COURT], where it was held that There was no ground to disturb the order of the Tribunal, more so in the context of the Central Board's clarification that the job workers were entitled to claim MODVAT credit as per the Board's circular. Appeal dismissed - decided against Revenue.
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