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2005 (2) TMI 223 - CESTAT, CHENNAIExtract: .......m. This item was necessary for the safety of the manufacturing plant inasmuch as it detected and sent alarm signals when any fire occurred during the course of manufacturing activity. This item was also, therefore, eligible for capital goods credit under Rule 57Q. For the reasons noted above, we sustain the impugned order and dismiss these appeals.
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