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1999 (6) TMI 123 - CEGAT, NEW DELHIExtract: .......of Central Excise, Meerut reported in 1998 (98) E.L.T. 674 . 5. emsp In the light of the above decision, and following the ratio of the Tribunal rsquo s orders cited supra, we hold that all the items in dispute are entitled to capital goods credit, and we, therefore, uphold the impugned order of the lower appellate authority and reject this appeal.
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