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2005 (2) TMI 722 - CESTAT, CHENNAIExtract: .......o s contention that, as the intermediate product (carded/combed cotton) which was manufactured by using the capital goods was not specified as final product under Rule 57Q, Modvat credit on capital goods was not available to the assessee. emsp 5.Therefore, I set aside the impugned order and allow this appeal. (Dictated and pronounced in open Court)
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