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1997 (10) TMI 171 - CEGAT, NEW DELHIExtract: .......Chyawanprash before putting into marketable condition, they are used for a purpose which is essential to be carried out in the process of manufacture and therefore, can be considered as capital goods under Rule 57Q. In the result, I hold that all the disputed items are entitled to Modvat credit and set aside the impugned order and allow the appeal.
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