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2002 (8) TMI 166 - AT - Central ExciseExtract: .......artly outside the factory. The extension outside the factory is a part of ropeway inside the factory and therefore, it should be treated as capital goods and Modvat credit has rightly been taken by the appellants. In the circumstances, the appeal is allowed. Consequential relief, if any, shall be admissible to the appellants in accordance with law.
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