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2002 (1) TMI 1036 - AT - Central ExciseExtract: .......le 57Q. This decision appears to be supportive of the respondent rsquo s case in relation to Filter Bags and Timer Valve. The uses of the various goods not being under challenge, the goods in question must be held to be eligible capital goods and, accordingly, the order of the lower appellate authority has to be sustained. The appeals are rejected.
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