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2001 (11) TMI 92 - HC - Central ExciseExtract: .......evident and obvious i.e. to say that the articles in question are capital goods as accessories of the machines used for the purpose of manufacture of textiles by the assessee and are entitled to Modvat credit in respect thereof under Rule 57Q. In view of our aforesaid conclusions, we decline to grant the application and the same is hereby rejected.
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