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2003 (3) TMI 512 - CEGAT, NEW DELHIExtract: .......tence, they are liable to central excise duty and after manufacture if these are fitted in a tank in a way that it cannot be removed, then they become part of the tank after manufacture. In these circumstances, we find that melter is liable to excise duty and appellants are entitled for the benefit of credit as capital goods. The appeal is allowed.
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