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2017 (6) TMI 1178 - AT - Central ExciseCapital goods - While Revenue says that some goods are not capital goods recognized by law, assessee says those are capital goods - Held that: - Keeping in view the various judgments prescribed guidelines for determination of the nature of the goods whether capital or not, all the appeals are remanded to the learned adjudicating authority to the extent that remained in controversy after the learned Commissioner (Appeals)’s order was passed in some of the appeals of Revenue - appeal allowed by way of remand.
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