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2001 (9) TMI 547 - CEGAT, NEW DELHIExtract: .......ived by the receiver of the capital goods can be taken as Modvat credit and not the duty paid on spare etc. or expenditure incurred by the repairer/ manufacturer of the capital goods. In the circumstances, I do not see any reason to interfere with the order of the authorities below in this regard. In this view of the matter, the appeal is rejected.
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