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2000 (1) TMI 235

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.....  The applicant filed this application for waiver of pre-deposit of duty demand of Rs. 1697.00. 2. In this case in the impugned order it was held that Exhaust Fan is not eligible for the MODVAT credit as capital goods under Section 57Q of the Central Excise Rules. 3. Heard both sides. 4. In this case the issue is whether the Exhaust fan is eligible for the benefit of MODVAT .....

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