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2001 (3) TMI 604 - CEGAT, CHENNAIExtract: .......final product, the Tribunal has always upheld the contention of the assessees that the item in question is considered as capital goods. As a co-ordinate Bench and in keeping with the judicial discipline, those judgements are required to be applied by this Bench. In this view of the matter, there is no merit in the appeal and the appeal is rejected.
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