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2005 (11) TMI 281 - CESTAT, BANGALOREExtract: .......ght into existence a crane to function as capital goods, then the claim of credit with regard to the duty paid on the said dismantled crane is required to be granted in terms of the judgment cited by the assessee. The impugned order is not legal and proper. Hence the same is set aside by allowing the appeals. (Pronounced and dictated in open Court)
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