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2012 (7) TMI 636 - HC - Central ExciseDisallowance of cenvat credit on the CNC wire cut machine on the ground that it is used for manufacture of intermediary products and not the final products – Held that:- Capital goods can be machines, machinery, plant, equipment, apparatus, tools or appliances. Any of these goods if used for producing or processing of any goods or for bringing about any change in any substance for the manufacture of final product would be 'Capital goods', and therefore, qualify for availing Modvat credit - appellant is entitled to Modvat Credit under Rule 57Q of the Rules - in favour of the appellant
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