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2013 (4) TMI 708 - HC - Central ExciseDenial of MODVAT Credit - Capital Goods - Held that:- Subject eight items are the components of the capital goods and an assessee is entitled to claim Modvat credit in respect of the components of the capital goods. - there is no merit in the appeal. Both the substantial questions of law are decided against the Department - Decided against Revenue.
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