Appellants Entitled to CENVAT Credit on Capital Goods Used in Manufacturing Casting Components per Records.

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....CENVAT Credit - Capital goods - it is clearly evident from the records that these items were used as components of Match Plates, Moulding Boxes, Sand Mixers, Conveyor and Furnaces used in the manufacture of final product casting. As the items are used as components, the Appellants are eligible to avail CENVAT Credit thereon - AT....