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2001 (12) TMI 736 - CEGAT, BANGALOREExtract: ....... in 2001 (132) E.L.T. 3, following the aforesaid decision, I do not find any reason to take a different view and accordingly, I hold that welding electrodes and arc welding generator are eligible capital goods in terms of Rule 57Q of the Central Excise Rules. Appellants succeed on this issue also. Thus this appeal is disposed of in the above terms.
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