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2015 (11) TMI 829

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..... tural support of the boiler. For that, the appellant is entitled to take cenvat credit as inputs of capital goods. Further, the appellant has given up claim of cenvat credit of ₹ 6,921/-, which is disallowed. In these terms, I hold that the appellant is entitled to take cenvat credit in dispute except cenvat credit of ₹ 6,921/- for which the appellant is directed to reverse the same al .....

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..... and considered the submissions. 3. Learned Counsel for the appellant submits that these items have been used for supporting structure of the boilers and fabrication of storage tank, sugar grader which are integral part of the capital goods. Therefore, they are entitled to take cenvat credit on these items. For availing cenvat credit on supporting structures of the boilers, he relied on the CBE .....

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