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2003 (8) TMI 130 - CESTAT, NEW DELHIExtract: .......s. Insofar as thermocouples are concerned, the credit disallowed is to the extent of only Rs. 517/- and there is no serious challenge to the finding recorded by the Commissioner (Appeals) that these goods, falling under Heading 90.33 of the CET Schedule, do not qualify to be capital goods for Modvat credit. 6. In the result, the appeal is rejected.
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