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2004 (11) TMI 175 - CESTAT, NEW DELHIExtract: .......bringing any evidence in support of their contention. It has not been disputed by the assessee that M.S. slates are classifiable under Heading 84.31 which is not covered by the definition of the capital goods as given in Rule 57Q of the Central Excise Rules at the relevant time. Accordingly, I reject the appeal filed by M/s. D.S.M. Sugar Mills Ltd.
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