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2009 (2) TMI 678 - CESTAT, BANGALOREExtract: .......al goods which will be used in the factory for further production will also satisfy the definition of input and will be entitled for credit. In view of this legal position, there is no merit in the Revenue rsquo s appeal and the same is rejected. (Operative portion of the order has been pronounced in the court on completion of hearing on 27-2-2009)
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