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2005 (5) TMI 384 - CESTAT, CHENNAIExtract: .......he appellants do not seem to have a case that this tariff entry was specified under Rule 57Q for Modvat benefit during the period of dispute. 5. emsp In the result, none of the capital goods in question can be held to be eligible for Modvat credit under Rule 57Q for the period of dispute. Appeal is dismissed. (Dictated and pronounced in open Court)
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