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1997 (7) TMI 399 - CEGAT, MADRASExtract: .......as capital goods it should specifically satisfy the definition of capital goods as set out in the explanation to Rule 57Q. This in my view is not specified in the present case. 6. emsp In view of the above discussion following the ratio of the our earlier decision, I hold that Modvat credit is not available in respect of pipes and allow the appeal.
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