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    <description>Items treated as components of capital goods qualified for Modvat credit, because credit was undisputedly available for such components. On that basis, the Department&#039;s statutory questions ceased to survive, and the assessee was held entitled to claim Modvat credit on the disputed items.</description>
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      <description>Items treated as components of capital goods qualified for Modvat credit, because credit was undisputedly available for such components. On that basis, the Department&#039;s statutory questions ceased to survive, and the assessee was held entitled to claim Modvat credit on the disputed items.</description>
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