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2013 (12) TMI 1502 - AT - Central ExciseExtract: .......lowed only on the ground that the same do not fall in the chapter headings mentioned in the definition of capital goods. In view of this the impugned order is set aside and the matter is remanded to the original adjudicating authority for de novo adjudication, keeping in view the observations in this order. (Dictated & pronounced in open Court)
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