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1997 (11) TMI 281 - AT - Central ExciseExtract: .......as it stood even prior to its amendment on 6-3-1995 by which water automat and certain other items were specifically included as capital goods. 5. emsp In the result, I hold that credit is available on all the disputed items except spares for butterfly valves, thermic bearing metal and rotating machinery. 6. emsp The appeal is disposed of as above.
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