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2006 (12) TMI 321 - CESTAT, NEW DELHIExtract: .......eir MCC room for protection and shock proofing, therefore, it is necessary of the plant. This factual finding is not controverted by the Revenue in the present appeal. Therefore, as these items are used as parts, accessory of the plant and machinery therefore, are entitled for credit. The appeal is dismissed. (Dictated and pronounced in open Court)
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