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1996 (4) TMI 254 - AT - Central ExciseExtract: .......ipments. In that sense they can also be construed to be accessory to the oven. The definition of Capital Goods in Rule 57Q covers not only machine, machinery but also components, spare parts and accessories of the machines etc. In the circumstances, the objection taken by the lower authorities does not appeal to me. I therefore, allowed the appeal.
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