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2005 (5) TMI 569 - CESTAT, CHENNAIExtract: .......or manufacture of final product was immaterial. As, in the present case, capital goods falling under Heading 85.31 stood excluded from the capital goods specified for Modvat benefit under Rule 57Q(1), there is no reason to interfere with the decision of the authorities. In the result, the appeal is dismissed. (Dictated and pronounced in open Court)
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