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2003 (8) TMI 153 - AT - Central ExciseExtract: .......ch items within the above definition of capital goods. The position of Steel structure is also no different. The Asbestos rope was used as a part of pipe fitting. Though Pipe fittings are covered by the above definition, there is no provision for treating parts of pipe fittings as capital goods. In the result, Appeal No. 2013/2002 stands dismissed.
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