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2001 (2) TMI 151 - HIGH COURT OF JUDICATURE OF MADHYA PRADESHExtract: .......pation in the final product of the respondents. 2. Consequently, there is no justification to disturb the concurrent findings of the authorities below that the disputed goods fall within the definition of capital goods and Modvat credit is admissible on the same to the party. 3. There is no merit in this case and the same is consequently dismissed.
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