CENVAT Credit on Fabricated Capital Goods Valid if Goods Received, Duty-Paid, and Used in Manufacturing Final Product.

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....CENVAT credit - fabrication of capital goods - in the absence of dispute of receipt of capital goods in the appellants' factory, their are duty paid character and use in the manufacture of final product, denial of substantive credit on the basis of alleged provision infractious cannot be upheld - AT....