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    <description>Capital goods for CENVAT credit are specified categories of equipment and their components (such as machinery, pollution control equipment, moulds and dies, refractories, tubes, storage tanks, and certain motor vehicles) when used in the factory, for captive generation/pumping or for providing output service; other materials consumed in manufacture are inputs/raw materials. Definitions for other fiscal or regulatory regimes may vary and should be checked separately.</description>
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