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2002 (5) TMI 140 - CEGAT, BANGALOREExtract: .......hat after the amendment of the word capital goods the item has to be used in the factory and that must find a place in the list of capital goods. Since item as such has not been excluded and no dispute about its use in the factory, there is no justification to deny the Modvat credit. In the result, appellant succeeds. Appeal is allowed accordingly.
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