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2009 (10) TMI 799 - CESTAT MUMBAIExtract: .......of any applicable case law, the issue has to be settled with reference to the statutory provisions. Accordingly, it is held that the materials in question would not qualify to be capital goods under Rule 2(a)(A) of the CENVAT Credit Rules, 2004 for the period of dispute. The impugned order is set aside and the appeal is allowed. (Dictated in Court)
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