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2003 (10) TMI 601 - CESTAT, MUMBAIExtract: .......chines which has already been installed, prior to the rules relating to capital goods were introduced. Even otherwise, as long as it is not disputed that there are parts of the machine which were installed or to be installed, credit cannot be denied. 4. emsp The appeals of the assessees are allowed and the appeals of the Commissioner are dismissed.
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