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2003 (10) TMI 521 - CESTAT, MUMBAIExtract: .......rocessing any goods or for bringing about any change in any substance in the manufacture of the final products rdquo contained in Clause (a) of sub-rule (1) does not in my view take into its scope such goods used for initial construction. These goods therefore would not qualify as capital goods. 5. emsp Appeal 96/97 allowed. Appeal 97/97 dismissed.
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