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2008 (4) TMI 60 - CESTAT, CHENNAICredit of duty paid on various goods (panels, structures, angles, bars, plates etc) used in setting up a paint shop – paint shop in question falls u/ch 8479.10 - credit denied on ground that impugned goods falling under Chapter headings 72 and 73 were not covered by the definition of ‘capital goods’ as per Rule 2(b) of Cenvat Credit Rules – credit not deniable because as per sub-rule 2(b)(iii), spares, components and accessories of the goods covered by Chapter 84 are also capital goods
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