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2007 (10) TMI 498 - CESTAT, NEW DELHIExtract: .......e machine the principal plant and machinery cannot function properly. Therefore, Cenvat credit on these items used for base of the machine cannot be denied. Hence, I do not find any reason to interfere with the order of the Commissioner (Appeals). Accordingly, the appeal filed by the Revenue is dismissed. (Dictated and pronounced in the open Court)
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