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2000 (12) TMI 197 - AT - Central ExciseExtract: .......e definition of capital goods, is not appropriate inasmuch as the same cannot be read as a pre-condition of taking of credit. Accordingly, following the ratio of the earlier decision of the Tribunal referred supra, we set aside the impugned order and allow the appeal with consequential reliefs to the appellants. Stay petition also gets disposed of.
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