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2007 (1) TMI 480 - AT - Central ExciseExtract: .......sed in the factory of manufacture of final product are eligible for Modvat Credit as capital goods. As in the present case cylinders are used for storage of High Pressure gas used in the factory of production they are entitled for credit. Accordingly, impugned order is set aside and the appeal is allowed. (Dictated and pronounced in the open Court)
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