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2004 (1) TMI 596 - CESTAT, NEW DELHIExtract: .......e. Being a part of the machinery therefore welding electrodes, regardless of its classification, will be covered as capital goods in terms of the definition contained in Rule 57Q even for Jan., 2001 to Feb., 2001, as claimed by the appellants. 4. emsp Accordingly, I allow the appeal and the impugned order of the Commissioner (Appeals) is set aside.
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