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2004 (11) TMI 406 - CESTAT, CHENNAIExtract: ....... the manufacture of final product were eligible for capital goods credit. The Revenue has no case that ldquo Calcinator Assembly rdquo was not used for such purpose. Therefore, the credit of Rs. 17,690/- taken on ldquo Calcinator Assembly rdquo is admissible to the assessee. Barring this, the impugned order is upheld and this appeal is disposed of.
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