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2005 (5) TMI 374 - AT - Central ExciseExtract: ....... the steel racks and the manufacturing plant. Hence the benefit of Sl. No. 5 in the Table annexed to Rule 57Q(1) ibid was not available to the goods in question. The lower authorities were right in disallowing capital goods credit to the appellants in respect of the steel racks. The appeal is dismissed. (Order dictated and pronounced in open Court)
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