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    <title>2017 (2) TMI 1367 - ALLAHABAD HIGH COURT</title>
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    <description>Cenvat credit on M.S. plates, M.S. angles, M.S. channels, steel sheets, aluminium sheets, bars and rods used for fabrication of tanks, boiler-house lines, mill modifications and cane-carrier side plates as structural supports to machinery was examined under Rule 2A of the Cenvat Credit Rules, 2004. The court treated the issue as covered by earlier authority and applied the credit eligibility definition for goods used in fabrication of structural supports to machinery. Credit was held inadmissible on the disputed items, in favour of the Revenue and against the assessee.</description>
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