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2005 (11) TMI 115 - AT - Central ExciseExtract: .......tion of these capital goods. Hence the benefit of Sl. No. 5 in the Table annexed to Rule 57Q(1) was available to such parts and components as rightly held by ld. Commissioner (Appeals). The Revenue s challenge against this part of the impugned order cannot be sustained. The appeal is dismissed to this extent. (Dictated and pronounced in open Court)
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