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2000 (1) TMI 350 - AT - Central ExciseExtract: ....... that the M.S. Plates, R.S. Joists, Chequered Mates used by the appellants for erecting the frame for movement of E.O.T. Crane, are eligible capital goods for the purpose of MODVAT Credit. Accordingly, the impugned Order is set aside and the appeals are allowed with consequential reliefs to the appellants. Pronounced and dictated in the open court.
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