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1999 (11) TMI 260 - CEGAT, NEW DELHIExtract: .......extended process of manufacture for purpose of Section 2(f), does not by itself make a machine used for sealing the packets eligible for being considered capital goods under Rule 57Q as per the definition of capital goods as it stood at the relevant time. 11. emsp Having regard to the above, I find no merit in this Appeal and the same is dismissed.
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