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2008 (5) TMI 467 - AT - Central ExciseCenvat/Modvat - Input - denial of credit on the ground that Explanation under Rule 57A excluded ‘Capital Goods’ from the definition of ‘Inputs’, as defined in Rule 57Q - Held that: - Since the impugned goods are not included under Rule 57Q as ‘Capital Goods’ and also since these items are in the nature of inputs, their coverage under Rule 57A cannot be denied. Consequently, the Appellants are eligible for the ‘Input Duty Credit’ in respect of these items - appeal allowed.
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