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2001 (10) TMI 672 - CEGAT, NEW DELHIExtract: .......refore, the HPLC system was used in the manufacture of IP Grade Sorbitol and the same was eligible for capital goods credit under Rule 57Q. This view is supported by the decision of the Tribunal in the cited case of Ranbaxy (supra). 4. emsp In view of the findings recorded above, the appeal is allowed, with consequential benefits to the appellants.
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