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2001 (8) TMI 548 - AT - Central ExciseExtract: ....... appellant without which the finished goods cannot be manufactured. Therefore, by applying the ratio of the decision of the Tribunal in Jawahar Mills Ltd. v. CCE - 1999 (108) E.L.T. 47 (T-LB) 1999 (32) RLT 379 these goods would be entitled to be considered as capital goods. 3. emsp The appeal is accordingly allowed and the impugned order set aside.
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