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2002 (4) TMI 187 - CEGAT, BANGALOREExtract: .......har Mills reported in 2001 (132) E.L.T. PG 3. 3. Considering the facts and circumstances and in view of the submissions made by both sides, I am of the view that item at a is eligible in terms of Rule 57A and items b to p are eligible capital goods in terms of Rule 57Q of the Central Excise Rules. Thus this appeal is disposed of in the above terms.
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