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2010 (3) TMI 1124 - CESTAT MUMBAIExtract: .......he question relating to capital goods in the light of the relevant provisions of the Cenvat Credit Rules, 2004 and the relevant case law after giving the assessee a reasonable opportunity of being heard. The input-related issue stands decided at this stage in favour of the Revenue. The second appeal is accordingly disposed of. (Pronounced in court)
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