2002 (1) TMI 238

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..... tment has come in appeal on the ground that Commissioner (Appeals) erred in allowing the Modvat credit in respect of ceramic plates as capital goods in terms of Rule 57Q of Central Excise Rules. It was submitted by the DR that since party has filed declaration as inputs with reference to the item in question, the Commissioner (Appeals) was not right in treating the item as capital goods in allowin .....

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