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1999 (10) TMI 386 - CEGAT, MADRASExtract: .......e blasting machines which are the final product manufactured by the assessee therein are capital goods in terms of Rule 57Q of Central Excise Rules, 1944 and hence eligible to Modvat credit. Ratio of the above order squarely covers the present case and hence following the ratio thereof, I confirm the impugned order and reject the appeal of Revenue.
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