CENVAT Credit Denied for Aluminium and Copper Coils in Transformer Repair; Items Not 'Goods' Under Central Excise Act.

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....CENVAT Credit - Aluminium/ Copper coils for the repair of transformers – winding of wire/ coils would not amount an item to be considered as ‘goods’ within the meaning of Central Excise Act, 1944. - stay granted. - AT....