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2006 (2) TMI 538 - AT - Central ExciseExtract: .......7. emsp We have examined the case records and heard both sides. In view of the overwhelming decisions of this Tribunal on this issue not only in respect of inputs but also capital goods, which have consistently been found to be eligible for availment of Cenvat credit. We hereby set aside the impugned order as not maintainable and allow the appeals.
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