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2010 (3) TMI 489 - CESTAT, NEW DELHICenvat credit - issue involved in this appeal filed by the Revenue is as to whether the battery chargers used in the respondent’s sugar mill are eligible for capital goods Cenvat credit or not? Commissioner Appeals permitted on the ground that battery chargers being classifiable under heading 8504 40 30 of the Central Excise Tariff Act, 1985 are covered by the definition of capital goods. Held that - there is no infirmity in the impugned order. The Revenue appeal is dismissed.
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