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2004 (3) TMI 659 - CESTAT, BANGALOREExtract: ........ reported in 2001 (132) E.L.T. 3 (S.C.) and JCT Electronics reported in 2000 (124) E.L.T. 541 is not applicable in this case as in those decisions, definition of capital goods at the relevant period prior to issue of Notification No. 6/97-C.E. (N.T.), dated 1-3-1997 was considered. Therefore, I find no merit in the appeal and the same is rejected.
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