1999 (9) TMI 542

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..... w have disallowed the Modvat credit on H.R. plates cut into required sizes to manufacture Plate rings with circular hole which in turn are fitted at the end of the roller shaft as a supporting frame, on the ground that H.R. plates are not capital goods within the meaning of Rule 57Q. 2. On hearing both sides, and on perusing the records, I am in agreement with the findings of Commissioner (Appea .....

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