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2008 (7) TMI 1 - HIGH COURT PUNJAB AND HARYANA
Credit on channel, angles, joints, squares, equal angles of iron & steel used for installation of batch vessel – goods once brought in factory for use in the principal plant & machinery, which are directly used in mfg. of excisable articles, are the capital goods - Tribunal has rightly come to the conclusion that aforesaid items used for installation of batch vessel form an essential part of the plant and machinery, therefore, credit is not deniable – no substantial question of law is involved