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2004 (12) TMI 494 - AT - Central ExciseExtract: ....... the burner for producing the steam. Therefore, taking into consideration the use, the goods had been rightly held to be capital goods being fully covered by clause (a) of explanation to Rule 57Q being the material handling equipment. We do not find any illegality in the impugned order and the same is upheld. The appeal of the Revenue is dismissed.
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