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2009 (5) TMI 662 - CESTAT, NEW DELHICenvat/Modvat - Capital goods - Res judicata - Same dispute and parties - Held that: - it appears from subsequent Order dated 25-2-2008 that these items were used as part of sugar manufacturing system and credit are eligible under Rule 2(b) of the said Rules - Cenvat Credits are admissible on these items - appeal allowed - decided in favor of appellant.
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