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2003 (7) TMI 137 - CESTAT, MUMBAIExtract: ....... manufacture of conveyor belt and which was utilised towards the transport of the goods required for pig iron. It is not possible to take the view that something which is used to repair the machinery in the appellant s factory would be capital goods within the meaning of Rule 57Q. Denial of the credit was therefore appropriate. 4. Appeal dismissed.
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