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1997 (8) TMI 272 - CEGAT, MADRASExtract: .......nnot be taken to be part or accessories of any one of the items which are set out as capital goods in terms of definition of capital goods as set out under Rule 57Q. The learned lower authority has rightly held that the Modvat would not be available and the benefit of Modvat credit has been rightly denied. 5. emsp The appeal is therefore dismissed.
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