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2008 (4) TMI 645 - CESTAT, AHMEDABADExtract: ....... capital goods are removed from the factory ldquo as such rdquo and is not applicable to the removal of the used capital goods. Inasmuch as the law is settled on the issue, we set aside the impugned order and allow the appeal with consequential relief to the appellant. Stay petition also gets disposed of. (Dictated and pronounced in the open Court)
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