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2005 (11) TMI 123 - CESTAT, BANGALOREExtract: .......the items are not used for maintenance but for replacement of corroded parts of the Capital Goods. Therefore, reliance by the Commissioner (Appeals) on the noted judgments is correct and the same is clearly applicable in the facts of the present case. There is no merit in this appeal and the same is rejected. (Pronounced and dictated in open Court)
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