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1997 (7) TMI 340 - AT - Central ExciseExtract: .......or the running of the machine, plant etc. There is no doubt that without the help of the cables in question which are used for the transmission of power, the machinery cannot run. Hence, I hold that the wires and cables are capital goods which are entitled for the Modvat credit. Accordingly, the appeal is allowed and I set aside the impugned Order.
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