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2001 (12) TMI 758 - AT - Central ExciseExtract: .......d. (Supra). This item is brought under Rule 57Q as capital goods for the purpose of availing Modvat credit much later than the period under consideration. Therefore, this contention of the revenue also does not have much force. In view of the above findings, therefore, there is no merit in the revenue appeals and the same are accordingly dismissed.
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