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2008 (12) TMI 546 - CESTAT, BANGALORECenvat/Modvat credit - Capital goods - tippers - Held that: - the tippers are squarely covered by the definition of capital goods - reliance was placed on the decision of this Bench in the case of India Cements Ltd. v. Commissioner of CE, Hyderabad-III [2004 (11) TMI 155 - CESTAT, BANGALORE] wherein credit was allowed in the case of bulldozer - appeal allowed.
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