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2002 (6) TMI 491 - CEGAT, NEW DELHIExtract: .......ge in any substance for the manufacture of the final products namely, Cement. Following the ratio of the Supreme Court in the case CCE, Coimbatore v. Jawahar Mills Ltd., 2001 (132) E.L.T. 3 (S.C.), I find no reason to interfere with the impugned order and hold that these are not capital goods eligible for Modvat credit. The appeal is thus rejected.
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