Cenvat Credit Approved for Cement and Aluminum Sheets as Capital Goods Accessories u/r 2(a)A(iii) of 2004 Rules.

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....Cenvat Credit on the Cement Sheets (A C Sheets) and Corrugated Aluminum Sheets - the appellant is entitled to Cenvat credit as the sheets so utilized portable nature of accessories of the capital goods and as such are capital goods as defined in Rule 2(a)A(iii) of the Cenvat Credit Rules 2004 - AT....