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2001 (2) TMI 397 - AT - Central ExciseExtract: ....... declaration had been filed under Rule 57A and in the light of the Larger Bench decision in Modi Rubbers case, supra. Accordingly I remand all the four appeals to the Adjudicating Authority to decide afresh whether the Appellants are eligible to avail of capital goods credit in respect of evaporation boats. The appeals are allowed by way of remand.
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