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2008 (10) TMI 225 - CESTAT, BANGALORECenvat / Modvat Credit on Capital goods - the machinery procured by the appellant is of a type requiring higher power. Consequently, the appellants had to obtain a dedicated feeder line of 1000 KVA which is different from the 400 KVA which they have used prior to the installation of the said machinery – held that - When the appellant had to invest huge sums on cables for establishment of a feeder line, definitely these cables are used in connection with the manufacture of final products in the factory - In view of the nature of these goods they can definitely be considered as capital goods
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