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2006 (7) TMI 421 - CESTAT, CHENNAIExtract: .......ith the manufacturing activity. We find that Jaw crusher is used in the blast furnace to crush the raw material. It participates in an integral part of the manufacturing process. Therefore this item is eligible for credit as capital goods. This appeal is disposed of accordingly. (Operative portion of the order pronounced in open Court on 25-7-2006)
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