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2002 (2) TMI 1183 - CEGAT, NEW DELHIExtract: .......f electricity to the manufacturing plant and machinery are capital goods eligible for Modvat credit under Rule 57Q. The Rotating Machine involved in the instant case was, admittedly, so used and hence the same was eligible for capital goods credit at the relevant time. 4. emsp In view of the above position, this appeal has no merit and is rejected.
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