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2002 (2) TMI 1354 - AT - Central ExciseExtract: .......extended. This finding has been confirmed by the Apex Court. The Commissioner has analysed both the items and found to be within the parameters of the explanation to capital goods. Therefore, there is no infirmity in the impugned orders and hence they confirmed by rejecting both the revenue appeals. (order dictated and pronounced in the open court)
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