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2014 (2) TMI 1416 - HC - Central ExciseModavt credit - duty paid on the capital goods used for the manufacture of final product viz. Sliver falling under heading 52.02 of the schedule to the Central Excise Tariff Act, 1985 - same was specifically excluded from the purview of capital goods under erstwhile Rule 57Q of Central Excise Rules, 1944, prior to 21-10-1994 - HELD THAT:- The question has been answered against the Revenue in COMMISSIONER VERSUS THURAN SPINNING MILLS [2013 (12) TMI 1608 - MADRAS HIGH COURT], following the decision of this Court in the case of COMMISSIONER OF C. EX., SALEM VERSUS SINGARAVELAR SPINNING MILLS (P) LTD. [2009 (2) TMI 195 - HIGH COURT OF MADRAS]. The question is answered against the Revenue - appeal dismissed.
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