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2004 (1) TMI 285 - CESTAT, NEW DELHIExtract: .......ither of these activities can be considered as use for manufacture of capital goods . Therefore the Commissioner (Appeals) was clearly in error to extent Modvat credit on welding electrodes under the category of inputs. 4. Accordingly, I allow the appeal of the Revenue and set aside the impugned Order-in-Appeal passed by the Commissioner (Appeals).
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