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2004 (5) TMI 357 - CESTAT, NEW DELHIExtract: .......other place. Pallets thus do not add to the effectiveness of the fork lift trucks. Thus these pallets are not capital goods in terms of Rule 57Q of the Central Excise Rules, 1944 at the relevant time. Accordingly benefit of Notification No. 67/95-C.E. is also not available in respect of pallets. We, therefore, allow the appeal filed by the Revenue.
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