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2005 (6) TMI 117 - CESTAT, NEW DELHIExtract: .......s of the case, the appellants are entitled for 50 of the credit in the financial year when the capital goods were received. I find no infirmity in the impugned order and the appeal is dismissed. However, appellant shall have liberty to take credit on remaining amount of 50 in accordance with law. (Dictated and pronounced in open Court on 10-6-2005)
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