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2003 (12) TMI 247 - CESTAT, MUMBAIExtract: .......ods. Ultimately every machinery or plant does get consumed in the sense that it breaks down beyond the point of repair. In any event, it cannot be said that the definition of capital goods that was considered by the Larger Bench certainly will not cover such goods. The goods were therefore capital goods. 7. Appeal allowed. Impugned order set aside.
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