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2016 (1) TMI 99 - AT - Central ExciseCaptive Consumption - Exemption under Notification No. 67/95-CE dated 16.3.1995 - Manufacture of full exempted final product - Held that:- Dobby cards are accessories of weaving machine. Weaving machine being capital goods under the Cenvat Credit Rules and accessories of weaving machine also become capital goods in terms of definition of capital goods given under the Cenvat Credit Rules. In view of the above, we find that the aforesaid decisions of the Tribunal are applicable. - Impugned order is set aside - Decided in favour of assessee.
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