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2008 (4) TMI 571 - CESTAT, BANGALOREExtract: .......nnai Bench in case of Ruchi Health Foods Ltd. cited supra. In my view the ratio of that decision is clearly applicable to the present case. The Cenvat credit cannot be denied on the capital goods. The decision of the Commissioner (Appeals) is legal and proper. Hence I reject the Department rsquo s appeal. (Pronounced and dictated in the open court)
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