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2006 (7) TMI 455 - AT - Central ExciseExtract: .......capital goods debars the respondent from availing the Modvat credit on the parts of chilling plant falling under chapter heading No. 84.15, howsoever it may be required for the manufacture of final products. 6. emsp Accordingly, the impugned order is liable to be set aside and I do so. Impugned order is set aside and revenue rsquo s appeal allowed.
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