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2006 (1) TMI 445 - AT - Central ExciseExtract: .......rator set, cursher plant, conveyor system etc. are eligible capital equipment and credit in respect of them is admissible under Rule 57Q(1) of the C.E. Rules, 1944. I do not therefore find any ground to interfere with impugned order. In view of the above, five appeals filed by the Revenue are dismissed. (Order dictated and pronounced in open Court)
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