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2005 (8) TMI 264 - CESTAT, CHENNAIExtract: .......dit. The question which has been discussed in the instant case is whether such welding electrodes are eligible for capital goods credit. This question was not examined by the Larger Bench. Hence the Larger Bench decision cited by ld. DR is inapplicable. 7. In the result, Appeal No. E/1120/2003 gets dismissed. (Dictated and pronounced in open Court)
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