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2003 (10) TMI 556 - CESTAT, MUMBAIExtract: .......al goods as clarified by the CEGAT Larger Bench judgment in the case of Jawahar Mills Ltd. v. CCE, Coimbatore reported in 1999 (108) E.L.T. 47 (Tri.). The aforesaid goods would accordingly qualify to be ldquo capital goods rdquo being of the category of the plant and machinery as held by the Tribunal. 5. emsp Revenue appeal is accordingly rejected.
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