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2002 (9) TMI 474 - CEGAT, NEW DELHIExtract: .......factory since December 1996 were eligible capital goods for purposes of Modvat credit in terms of Clause (d) of Explanation (1) ibid. The decision taken by the lower authorities on the question of modvatability of the subject goods is contrary to the express provision of law and the same requires to be set aside, and I do so. The appeal is allowed.
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