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1999 (10) TMI 316 - CEGAT, NEW DELHIExtract: .......assessee vide Final Order No. 865/99-NB, dated 26-8-1999 as reported in 1999 (114 E.L.T. 347 (Tribunal) , I hold that this item is eligible to credit under Rule 57Q. In the result, I hold that the items in dispute are capital goods within the meaning of Rule 57Q and hence eligible to Modvat credit, set aside the impugned order and allow the appeal.
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