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2001 (10) TMI 1152 - CEGAT, MUMBAIExtract: .......f the credit of the duty paid on capital goods solely for the reason that, in the course of their use, they become permanently attached to the earth or to anything that was attached to earth and thus become immovable property. The reasoning would apply to the facts before us. 4. The appeal is accordingly allowed and the impugned order is set aside.
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