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2005 (6) TMI 105 - AT - Central ExciseExtract: .......he manufacture of capital goods which are further used in the factory of the manufacturer . 2. In view of this definition of the inputs, the appellants are entitled to Cenvat credit on the goods. Therefore, the impugned order is set aside and appeal of the appellants is allowed with consequential relief as per law. Order dictated in the open Court.
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