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2003 (9) TMI 256 - AT - Central ExciseExtract: .......arly held that the manufacturer puts the capital goods to other use would not revive the question of admissibility of Modvat credit, which stands determined at the time the capital goods was received. Accordingly, I am of the view that ratio of that decision is squarely applicable to the facts of this case also and accordingly, appeal is dismissed.
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