1999 (8) TMI 167

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..... nts. [Order per : Jyoti Balasundaram, Member (J)]. - In these cases, the respondents claimed benefit on capital goods under Rule 57Q of the Central Excise Rules, 1944 on electrical items such as PVC cables, spare parts of control panels of multi-layer blow plant, switches, temperature controls, etc. used in the manufacture of their final product namely polyester film and also claimed capital go .....

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