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2001 (10) TMI 602 - CEGAT, NEW DELHIExtract: .......applicants to undertake the continuous process of manufacture in an expedient manner and, therefore, these cans appear to be capital goods eligible for Modvat credit under Rule 57Q. The applicants have been able to establish a strong prima facie case. I allow this application unconditionally. The appeal will arise for regular hearing on 26-12-2001.
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