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2002 (6) TMI 551 - CEGAT, NEW DELHIExtract: .......s in question are capital goods as they are used in the process of manufacture. It has been held by the Supreme Court that the definition of the capital goods as given in explanation to Rule 57Q at the relevant time is very wide. I, therefore, find no reason to interfere with the impugned Order. Accordingly I reject the appeal filed by the Revenue.
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