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1997 (5) TMI 285 - CEGAT, MUMBAIExtract: .......r v. Nova Udyog - 1996 (88) E.L.T. 532 and also Jeep Industry v. Commissioner 1996 (88) E.L.T. 753. From the ratio of the above-cited decisions of the Tribunal, it can be concluded that all the materials involved in these appeals as noted above would be eligible for Modvat credit on capital goods under Rule 57Q. The appeals are accordingly allowed.
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