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1998 (3) TMI 347 - CEGAT, NEW DELHIExtract: ....... item used for maintaining temperature and humidity are not capital goods, has been distinguished, I hold that they are eligible for Modvat credit as capital goods. 6. emsp In the result, I hold that Modvat credit is available to all the items in dispute except mercury in steel dial thermometer. 7. emsp The appeal is disposed of in the above terms.
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