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2001 (4) TMI 352 - AT - Central ExciseExtract: .......) of the Rule 57Q comes into operation which indicates parts of the machine and machinery mentioned in Clause (a) of the Rule. In view of the definition of the capital goods which also includes parts, the question of law has framed, does not arise from the final order. In view of the above, I find no merit in this application, the same is rejected.
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