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2003 (10) TMI 526 - CESTAT,MUMBAIExtract: .......re thus clearly covered by the definition of the term ldquo capital goods rdquo contained in Rule 57Q. The ratio of the decision of the Supreme Court in CCE v. Jawahar Mills Pvt. Ltd., 2001 (132) E.L.T. 3 would also apply to the appellant rsquo s case. The goods were therefore clearly capital goods. 5. emsp Appeal allowed. Impugned order set aside.
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