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2002 (2) TMI 959 - CEGAT, NEW DELHIExtract: .......finition of capital goods under Rule 57Q of Central Excise Rules, 1944. Therefore, the Modvat credit on H.R. coils is not admissible. 5. emsp In view of the above findings, I reject the Revenue appeal as regards Modvat credit on S.S. Tubes and allow same in respect of H.R. Coils. 6. emsp The Revenue appeal is thus partly allowed in the above terms.
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