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2010 (10) TMI 972 - CESTAT NEW DELHIExtract: .......re not attractable on removal of the capital goods removed after use and duty has been paid on transaction value. Same view has been confirmed by the Mumbai High Court reported in 2009 (234) E.L.T. A120 (Bom.). Accordingly, I do not find any merit in the Department’s appeal and the same is rejected. (Dictated and pronounced in the open Court)
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