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CENVAT Credit Denial for Spring Steel Bars Overturned; Items Not Bought from Authorized Dealers, Not Used for Rail Clips.

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....CENVAT credit - spring steel bars (SS Bars) - denial on the ground that these items are not purchased from authorized dealers as approved by railways and further these items are not used in the manufacture of Elastic Rail Clips to be supplied to railways - denial of credit is not in order - AT....