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2001 (11) TMI 1022 - AT - Central ExciseExtract: .......d by the apex court in the aforecited decision. 4.According to the above view ,the material handling equipments involved in this appeal have to be held to be eligible capital goods under Rule 57Q in relation to the period of dispute.The impugned order is upheld and the appeal is rejected. Order dictated and pronounced in the Open Court on 7.11.2001
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