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    <description>Goods used in the manufacture of capital goods that were further used in making the final product qualified as inputs under Rule 2(g) of the Cenvat Credit Rules, 2002, because the definition expressly covered goods used in the manufacture of capital goods employed in the factory. On that basis, denial of Modvat/Cenvat credit was unjustified and the assessee was entitled to credit on such goods.</description>
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