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2008 (8) TMI 744 - AT - Central ExciseCenvat/Modvat - Capital goods - Held that: - the mines in which the capital goods were used are integrally connected with the cement factory of the respondents and, therefore, the capital goods should be considered to have been used for undertaking processes integrally connected with the manufacture of the final product. Accordingly, the benefit of MODVAT credit under Rule 57Q ibid is available to the capital goods in question for the material period as rightly held by the lower appellate authority - appeal dismissed - decided against Revenue.
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