2014 (3) TMI 122

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..... appeal against the impugned order wherein input credit availed on HR Plates, MS Plates, SS Plates, Weld etc. was denied on the premise that the same does not qualify as capital goods as per the Chapter 72 of the Central Excise Tariff Act, 1984. 2. Heard both sides. 3. The fact is that the items namely HR Plates, MS Plates, SS Plates, Weld etc. have been used in repairs and maintenance of the ca .....

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