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2008 (6) TMI 62 - HIGH COURT UTTARAKHANDManufacture of Glycol and other industrial chemicals - credit in respect of (i) Laboratory Homogenizes, Lab Scientific/Hospital Equipments (ii) Module of CH 85.38 (iii) Gas Detection Systems of CH 85.31 (iv) Lube/Sealant of CH 32.14 and (v) Tower Packing of CH 84.19, for the year 1994-95- In view of the definition of ‘capital goods’ as it existed prior to 23-7-1996, and accepted by the SC in Jawahar Mills Ltd. case, , credit cannot be denied – revenue appeal dismissed
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