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2002 (6) TMI 108 - AT - Central ExciseExtract: .......sory of the DG sets, the Modvat credit cannot be denied in respect of steel channels and sheets which have been used in manufacture of Chimney. The appellant will be eligible for inputs credit as the impugned goods have been used in the manufacture of chimney, which is a capital goods. I therefore, set aside the impugned order and allow the Appeal.
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