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2004 (5) TMI 147 - AT - Central ExciseExtract: .......emption from payment of duty in respect of capital goods when used within the factory of production, as claimed by the appellants, is not required to be gone into. 8. In the light of what has been discussed above, the impugned order is set aside. The appeals of the appellants are allowed with consequential relief, if any, permissible under the law.
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