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2005 (10) TMI 314 - CESTAT, CHENNAIExtract: ....... the instant case. Admittedly, heading 84.71 was not one of the entries specified under Rule 57Q during the said period. Hence Computer hardware system falling under heading 84.71 cannot claim capital goods credit for the above period. The impugned order is set aside and this appeal of the Revenue is allowed. (Dictated and pronounced in open Court)
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