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2001 (9) TMI 217 - AT - Central ExciseExtract: .......l has clearly held that declaration was filed within three months from the date of registration of the factory and even though capital goods had been received prior to that date, the benefit cannot be denied. In view of this judgment, we do not find any infirmity in the impugned order and we uphold the impugned order and reject the Revenue appeals.
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