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1998 (5) TMI 213 - CEGAT, NEW DELHIExtract: .......capital goods were not eligible for the credit under Rule 57Q, they will be so eligible under the unamended provisions. 11. emsp Taking all the relevant facts and considerations into account, I do not agree with the view taken by the learned Commissioner of Central Excise (Appeals) in this case. As a result, I allow the appeal filed by the Revenue.
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