1999 (11) TMI 213

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..... undaram, Member (J)]. Extension of Modvat credit on the following items, holding that they are not covered by the definition of capital goods under Rule 57Q of the Central Excise Rules, 1944 has been challenged by the Revenue in the above appeal : 1. Digital Panel Meter 2. Welding Socket 3. PH Electrode/Buffer Amplifier. 2. We have heard Shri Dubey, learned DR and Shri Shiv Dass, lea .....

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