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2001 (3) TMI 606 - CEGAT, NEW DELHIExtract: ....... did not fall within the definition of capital goods. The lubricants even otherwise, also are not machines, machinery or component or spare parts etc. Therefore, the Modvat credit on this item under Rule 57Q is not admissible. 5. emsp In the result, but for the item Speco Lube, the appeal of the Revenue is not maintainable and the same is rejected.
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