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2010 (8) TMI 227 - CESTAT, AHMEDABADCenvat credit – Sale of part of factory and subsequent leasing of facilities back to assessee – input and capital goods not removed from factory - not a case where the factory remained at the same place and only ownership changed - facilities were leased back immediately and throughout the period assessee continued to be the manufacturer - issue is to be decided in favour of the appellants - appeal is allowed
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