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2005 (8) TMI 271 - CESTAT, MUMBAIExtract: .......f machinery (capital goods) prior to 1-4-2000 does not mean that they are put to use or any benefit is derived out of it by the assessee. Therefore, denial of Modvat credit on capital goods considering their date of receipt prior to 1-4-2000 is not justified. Therefore, I find no merits in the appeal and accordingly dismissed. (Pronounced in Court)
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