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2003 (3) TMI 620 - CEGAT, MUMBAIExtract: .......ctive from 16-3-95 in Rule 57Q with regard to the definition of the capital goods, I consider it necessary that the case is remanded to him to consider the said amendment in detail keeping in view the decision of the Apex Court in the case of the Jawahar Mill while adjudicating the matter de novo. The appeal is accordingly allowed by way of remand.
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