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1999 (5) TMI 245 - CEGAT, NEW DELHIExtract: .......ctor of Central Excise, Trichy reported in 1998 (102) E.L.T. 488 (T) 1997 (21) RLT 868, which has been relied upon in the impugned order. 4. emsp Following the decision of the Larger Bench cited supra, I hold that the items in dispute are capital goods under Rule 57Q, and entitled to Modvat credit, set aside the impugned order and allow the appeal.
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