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2007 (10) TMI 258 - AT - Central ExciseCredit in respect of “electrical spares for roll grinding machine” and “drill machine” - electrical spare for roll grinding machine which is used to get correct surface finish on aluminum sheets are accepted as “spare” so they are covered by the definition of capital goods u/r 57Q - hence credit on the same cannot be denied - drilling machines used for the purpose of maintenance in the workshop, are also eligible for Modvat credit under Rule 57Q
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