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2002 (2) TMI 1131 - CEGAT, NEW DELHIExtract: .......or processing of the goods or for bringing about any change in any substance for manufacture of the final products would be capital goods and therefore would qualify for availing the Modvat credit. This being the legal position laid down by the Apex Court on the subject, the Revenue contention cannot be accepted. The appeal is, therefore dismissed.
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