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    <title>CENVAT Credit Dispute: Are Certain Inputs Eligible as Capital Goods? Revenue Challenges Classification Based on Usage.</title>
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    <description>CENVAT Credit - inputs - capital goods - input services - receipt of goods and thereafter use for fabrication as per Chartered Engineer’s Certificate is not contested, but contested only on a point that the inputs do not fall under the category of capital goods and hence not eligible for Cenvat credit, will not support the case of the Revenue. - AT</description>
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      <description>CENVAT Credit - inputs - capital goods - input services - receipt of goods and thereafter use for fabrication as per Chartered Engineer’s Certificate is not contested, but contested only on a point that the inputs do not fall under the category of capital goods and hence not eligible for Cenvat credit, will not support the case of the Revenue. - AT</description>
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