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1997 (4) TMI 275 - AT - Central ExciseExtract: .......capital goods. From the ratio of the Tribunal rsquo s decisions cited supra, it is clear that all the materials involved in this appeal can be taken to be covered by the definition of capital goods as interpreted by the Tribunal in the above cited decisions. Following the ratio of the decisions, we set aside the impugned order and allow the appeal.
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