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    <description>A manufacturer sought Cenvat credit on M.S. angles, plates and M.S. coil used as replacement parts in Mill House and Boiling House. Respondents cited definitional provisions and notifications under the Cenvat Credit Rules and advised that credit on those items is not admissible, while a query remained whether a large M.S. coil functioning as a boiler component might be eligible as a capital good.</description>
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      <description>A manufacturer sought Cenvat credit on M.S. angles, plates and M.S. coil used as replacement parts in Mill House and Boiling House. Respondents cited definitional provisions and notifications under the Cenvat Credit Rules and advised that credit on those items is not admissible, while a query remained whether a large M.S. coil functioning as a boiler component might be eligible as a capital good.</description>
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