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2001 (7) TMI 405 - AT - Central ExciseExtract: .......d in the second part of the clause. I, therefore, hold that HPLC column for chromatography and Multipurpose Electronic Platform are covered by clause 1(a) of Explanation to Rule 57Q. Further, by virtue of clause (b) components of HPLC are also eligible for capital goods credit. Accordingly, the impugned order is set aside and the appeal is allowed.
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