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2016 (7) TMI 1137 - AT - Central ExciseEligibility for Modvat credit of duty paid on capital goods under the then Rule 57Q of Central Excise Rules, 1944 - Held that:- An identical matter came up for decision by the Tribunal in respect of the same appellant. The Tribunal in the decision (1998 (3) TMI 311 - CEGAT, CALCUTTA) held that the concept of mobile factory is alien to the Central Excise Act, 1944 and no Modvat credit will be available to these items. Following the same ratio, find that there is no merit in the appeal filed by the appellant and the same is accordingly dismissed.
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