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2010 (4) TMI 955 - AT - Central ExciseExtract: .......ed if the capital goods are used in the factory. It is not the case of the Revenue that the elevator is not used in the factory. The distinction made by the Commissioner (Appeals) is not based on the basis of law and therefore cannot be upheld. 4. In view of the above, the appeal filed by the appellant is allowed. (Dictated and Pronounced in Court)
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