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2004 (6) TMI 174 - AT - Central ExciseExtract: .......edit under Rule 57Q of the Central Excise Rules, 1944. Similarly the steel structures are not the parts/components of the conveyors and therefore, they are not eligible for the benefit of capital goods credit. These are merely structures giving support to the conveyor system. We, therefore, allow the appeal of the Revenue in respect of these items.
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