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1997 (6) TMI 212 - CEGAT, NEW DELHIExtract: ....... or accessories of the bottling plant which in turn, are admittedly of producing goods viz. cold drinks and therefore, the credit is available to the respondents on this item. In the result, I hold that the respondents are entitled to the benefit of credit of Rs. 4,333/- on Electronic weighing machines. The appeal is disposed of in the above terms.
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