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2007 (12) TMI 349 - CESTAT, NEW DELHIExtract: .......manufacture of capital goods which are further used in the manufacture of final product. There is no dispute that the items in question are used in the fabrication of storage tanks which are further used in the manufacture of final product. Hence, the impugned order is set aside and the appeal is allowed. (Dictated and pronounced in the open Court)
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