Cenvat Credit on Imported Capital Goods Valid Under Target Plus Scheme; No Allegation of Non-Receipt or Entitlement Issues.

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....Cenvat credit - import of capital goods against the Target Plus Scheme - in the absence of any allegation regarding non receipt of capital goods and the appellant's non entitlement of any other ground, the credit on these capital goods received and installed in the appellant's premises cannot be denied - AT....