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2006 (3) TMI 156 - HC - Central ExciseExtract: .......of respondent, such structural support for conveyor system also fell within the Clauses (a) and (d)(i)(x) of Explanation (1) to Rule 57Q defining capital goods which are eligible for Modvat credit of Rule 57Q. 6.We are, therefore, not satisfied that any substantial question of law arises for decision in this case. We accordingly dismiss the appeal.
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