2001 (12) TMI 561

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..... (Oral)]. Whether the following goods are eligible capital goods to avail Modvat credit under Rule 57Q of the Central Excise Rules is an issue to be considered : (i) Spares for Nitrogen Compressor (ii) PTFE tapes (iii) Sheets (iv) Plain sheets, chequered plates, etc. (v) Compressed asbestos fibre jointing sheets (vi) Welding electrodes/rods .....

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