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2007 (5) TMI 493 - CESTAT, KOLKATAExtract: .......and in any case, revenue-neutral and the same cannot come in the way of denying the credit on the inputs used in the manufacture of capital goods used within the factory of production for further manufacture of dutiable final goods. 7. emsp Accordingly, we set aside the impugned Order and allow the appeal. Dictated and pronounced in the open Court.
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