2010 (12) TMI 566

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....ri R. Masillamoney, Consultant, for the Respondent. [Order]. - Heard both sides. The lower appellate authority has allowed the credit in respect of the impugned capital goods following the precedent decisions of the Hon'ble Supreme Court and the Tribunal and taking into consideration the submissions made by the respondents that the capital goods have been used only in the manufacture of the ....