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2020 (4) TMI 415 - AT - Central ExciseCENVAT Credit - inputs/capital goods - channel, sheets etc. - HELD THAT:- The facts of the case are not in dispute that all the items in question has been used by the appellant for fabrication of capital goods. Therefore, the items in question has been used by the appellant for fabrication of capital goods which are inputs for the appellant and they are entitled to avail cenvat credit in terms of Rule 2(k) of Cenvat Credit Rules, 2004. Credit allowed - appeal allowed - decided in favor of appellant.
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