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2007 (12) TMI 111 - CESTAT, NEW DELHICredit denied on items used for fabrication of machinery used in manufacture & installation of pollution control equipment - Central Govt made obligatory for factories mfg. industrial spirit, to install pollution control equipment (bio-gas plant) - as per the definition of capital goods during the relevant period all specified goods including pollution control equipment & component, parts & accessories of these goods are entitled for credit as capital goods – therefore, credit is allowed
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