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2004 (10) TMI 160 - CESTAT, NEW DELHI
Extract:
.......the lower authorities. 16. In view of the above, I disallow credit on welding electrodes and steel flat bars and allow credit of duty on winding wires as capital goods under Rule 57Q/57AA of the Central Excise Rules, 1944. All the three orders of Commissioner (Appeals) are modified to this extent. 17. The appeals are disposed of in the above terms.