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2005 (1) TMI 250 - AT - Central ExciseExtract: .......cation of the capital goods cannot be changed at the receiver s end by the Central Excise authorities. Further, both the headings 84.45 and 84.79 have not been excluded from the definition of the capital goods. Accordingly Modvat credit is not deniable to the Respondents. The appeal filed by the Revenue is thus rejected. (Pronounced in Open Court).
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