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1997 (12) TMI 350 - CEGAT, NEW DELHIExtract: .......e, by their location and use, essentially capital goods, used either for producing or processing of the final product or for bringing about a change in the products which are finally used in the manufacture of the final product. Having regard to these findings, I uphold the order of the Commissioner (Appeals). In the result, the Appeal is rejected.
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