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2002 (1) TMI 1033 - AT - Central ExciseExtract: .......ndo Rama Synthetics India Ltd. reported in 1999 (113) E.L.T. 481 (T). 4. emsp Since the issue with reference to eligibility of Modvat credit on the above items as capital goods has already been considered and concluded by the aforesaid decision, we do not find any substance in the appeal filed by the Revenue. In the result, the appeal is dismissed.
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