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1999 (6) TMI 132 - AT - Central Excise
The judgment by Appellate Tribunal CEGAT, New Delhi allowed capital goods credit on air compressor, spray gun, and spares. The credit was held to be available as per the explanation to Rule 57Q and a clarification in Circular No. 276/96-TRU. The impugned order was set aside and the appeal was allowed.
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