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2004 (1) TMI 163 - CESTAT, MUMBAIExtract: .......ribunal that M.S. Fabricated Tower Structures are not parts of capital goods and hence not covered by Rule 57Q, there is no explanation or substantiation of this contention. In view of the above discussion, I hold that there is no ground to interfere with the order of the Commissioner (Appeals) and accordingly uphold the same and reject the appeal.
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