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1998 (3) TMI 204 - CEGAT, MUMBAIExtract: .......vat credit under Rule 57Q. Following the line of decisions (supra) it is held that control panel in this case is eligible for Modvat credit and in coming to this conclusion it is also noted that the electric control panel falls under Heading 85.37 of C.E.T. under the definition of capital goods with effect from 16-5-1995. 4. emsp Appeal is allowed.
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