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2010 (9) TMI 1068 - CESTAT MUMBAIExtract: .......Cummins India Ltd.(supra) which is equally applicable to the case in hand, I hold that in this case also the appellant is not required to reverse the CENVAT credit availed by them on the impugned capital goods removed ‘as such’ after putting into use. 8. With these observations, the appeal is allowed by setting aside the impugned order.
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