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2009 (5) TMI 731 - CESTAT, KOLKATAExtract: .......he balance credit in the subsequent year since they were having the possession of the impugned capital goods and they have used the same in the subsequent years as required under the Rules. Accordingly, the Stay Petitions are allowed, the impugned orders are set aside and all the five Appeals are allowed. (Pronounced and dictated in the open Court)
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