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2004 (11) TMI 247 - CESTAT, MUMBAIExtract: .......at credit taken on the capital goods used in the manufacture of intermediate goods (Razor handles) cannot be denied. The bar contemplated in Rule 57C of the scheme does not come into play. 6.The appeal is allowed. The appellant is entitled to capital goods credit under Rule 57Q on the injection moulding machine. (Operative part pronounced in Court)
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