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2001 (6) TMI 532 - AT - Central ExciseExtract: .......) the Tribunal has held chlorine cylinders to be capital goods under Rule 57Q, relying upon an earlier decision of the Tribunal which held that cylinders for chlorine liquefied gas and oxygen to be capital goods. 4. emsp Following the ratio of this decision we allow the appeal and set aside the impugned order. Consequential relief according to law.
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