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2001 (12) TMI 178 - AT - Central ExciseExtract: .......ment of clause 1(a). Since in the present case, it is held that the items under consideration do not satisfy the requirement of capital goods within the meaning of the rule on the ground of its user, I find no discrepancy in the findings arrived at by the lower appellate authority. The appeal has thus no merit and the same is accordingly dismissed.
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