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1997 (1) TMI 199 - CEGAT, MADRASExtract: .......he capital goods as set out under Rule 57Q, the humidifiers are not eligible for Modvat credit. The respondents goods answer to the similar use and function would not be eligible for Modvat credit based on the ratio of our decision supra. I, therefore, allow the appeal of the revenue and set aside the order of the Learned lower appellate authority.
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