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2001 (3) TMI 669 - CEGAT, NEW DELHIExtract: .......that for the purpose of availing the Modvat credit under Rule 57Q the lsquo Capital goods rsquo should be used for producing on processing of final products. It is nowhere provide that they should have direct relation to the manufacture of such products. Therefore, the appeal of the Department is mis-conceived and the same is accordingly, rejected.
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