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2003 (9) TMI 599 - CESTAT, NEW DELHI
Extract:
.......e the power plant which is an eligible capital goods. The electricity is generated by the power plant to produce or process final products of the Appellants. The use of the components/parts of the power plant is to be treated as used for producing or processing of the final products. We, therefore, set aside the impugned Order and allow the appeal.