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1998 (11) TMI 429 - CEGAT, NEW DELHIExtract: .......ceipt of goods under Rule 57T(2) is concerned, I observe that the fact of filing the declaration under Rule 57T(1) in respect of capital goods is not in dispute. Non-filing of intimation of receipt of capital goods is a curable defect for which capital goods credit cannot be denied. Accordingly the impugned order is set aside and appeal is allowed.
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