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2005 (6) TMI 519 - CESTAT, MUMBAIExtract: .......apital goods credit to M/s ACGL as arrived at by the Ld. Commissioner (Appeals) and in view of grounds taken before us and transfer of the same as per law is allowed. 5. emsp In view of the findings arrived, no merits are found in Revenues appeal and the same is required to be rejected and assessee appeal to be allowed. 6. emsp Ordered accordingly.
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