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2004 (1) TMI 289 - AT - Central ExciseExtract: .......ssembled in the factory through a contractor and the capital goods so manufactured are used in the manufacture of final products for which the capital goods is entitled to the credit on the parts of capital goods. In view of the above decision, the appeal is dismissed. (The operative part of the Order is pronounced in the open court on 20-11-2003.)
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