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1999 (11) TMI 454 - AT - Central ExciseExtract: .......emanding the issue of modvatability of lsquo parts of P.L.C. rsquo to the Adjudicating Authority also stands hereby set aside, in view of my finding that the said goods are also Modvatable lsquo capital goods rsquo under Rule 57Q of the Central Excise Rules. The assessee rsquo s Appeal Nos. E/2212 and 2214/98-NB are allowed to the aforesaid extent.
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