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2002 (8) TMI 236 - AT - Central ExciseExtract: ....... appellants are themselves saying that the impugned items on which the Modvat credit is sought to be availed as capital goods are used in the mounting and installation of machinery and since the matter is held against them by the ratio of the decisions cited above by the ld. JDR, I find no merit in this appeal and the same is accordingly dismissed.
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