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1999 (9) TMI 388 - CEGAT, CALCUTTAExtract: .......r Ltd. that inputs used in the manufacture of capital goods which are further used in the manufacture of final products, are admissible for credit. The appellants rsquo contention that the entire exercise is revenue neutral, also impressed me. As such, I set aside the impugned Order and allow the appeal with consequential reliefs to the appellants.
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