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2007 (12) TMI 151 - AT - Central ExciseCredit on CG denied on the ground that the nature of the said capital goods have been written off before use – it is clear that the capital goods had been scrapped as the automobile models in which they were to be used, became obsolete - there is no provisions that if capital goods have not been used for its full life, can be treated as the same has not been used - CG in question have been used in mfg. of final products & they are still lying in the factory, hence credit can’t be denied
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