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2002 (7) TMI 313 - CEGAT, NEW DELHIExtract: ....... in terms of the express provisions of the rule. Following the Larger Bench ruling, I find that the goods under reference were not specified as eligible capital goods under Rule 57Q during the material period, and hold that the goods were not eligible for capital goods credit. Accordingly, the impugned order is sustained and the appeal is rejected.
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