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2005 (6) TMI 487 - CESTAT, NEW DELHIExtract: .......ious period when the definition of capital goods was different and the goods such as plant, machinery etc. which are used in or in relation to the manufacture of final product are eligible for the benefit of capital goods. In these circumstances, I find no infirmity in the impugned order. The appeal is dismissed. (Order dictated in the open Court).
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