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2001 (12) TMI 143 - CEGAT, NEW DELHIExtract: .......equipment was held to be eligible capital goods under Rule 57Q. This decision appears to support the present appellant case also. 6. In view of the above finding, the impugned order cannot be sustained. Accordingly, I allow this appeal to the extent the decision of the lower appellate authority on the Modvatability of Hardness Tester is challenged.
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