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2000 (3) TMI 154 - AT - Central ExciseExtract: .......aceutical products in the Respondents factory are eligible as capital goods for the Modvat credit under Rule 57Q of the Central Excise Rules. The order of the lower appellate authority is in keeping with this settled position of law and has, therefore, to be upheld. Accordingly, I do not find any merit in the Revenue s Appeal and I reject the same.
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