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2003 (3) TMI 240 - AT - Central ExciseExtract: .......e help of these products which is required for operating the machines. 13. In view of the fact that the issue involved in the present Appeal is regarding interpretation of the term capital goods , we are of the view that no penalty is imposable on the Appellants. We therefore, set aside the penalty. 14. The appeal is disposed of in the above terms.
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