2007 (8) TMI 225

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....lant submitted that there is no factual dispute at all that the goods in question were used for manufacturing capital goods for ultimate use in appellant's own factory. According to him when the law does not prohibit Cenvat Credit in such a situation the 'authorities making a clear finding in support of the appellant, they should not have denied the cenvat credit. The Ld. Commissioner (Appeal) rel....