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2007 (3) TMI 581 - AT - Central ExciseExtract: ....... product would be eligible as a capital goods or not. In the present case, there is no dispute that ldquo Plain Plates of Steels rdquo were used in relation to manufacture of finished goods. So, I do not find any reason to interfere the impugned order. Accordingly, appeal filed by the Revenue is rejected. (Dictated and pronounced in the open Court)
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