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2009 (12) TMI 769 - AT - Central ExciseExtract: .......vailable. In the present case the assessee is the same in respect of both the units and hence I am of the considered view that the appellant-assessee is entitled to the credit on capital goods used in the mines belonging to the assessee. Consequently, the impugned order is set aside and the appeal is allowed. (Dictated and pronounced in open court)
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