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1999 (7) TMI 154 - CEGAT, NEW DELHIExtract: .......ecause the raw- material, as aforesaid, has been used for construction/manufacture of MS tanks and MS moulds. These materials do not fall within the definition of ldquo capital goods rdquo under Rule 57Q. Consequently, the benefit of Modvat credit availed by the appellant has been rightly denied. Hence, I dismiss the appeal of the appellant herein.
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