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1999 (11) TMI 213 - CEGAT, NEW DELHIExtract: .......of the Tribunal have already held that measuring instruments, equipment used for measurement of materials and checking instruments are eligible for credit under Rule 57Q as rightly noted by the Commissioner (Appeals) in his order. Therefore, we see no reason to interfere with the impugned order and accordingly uphold the same and reject the appeal.
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