2002 (5) TMI 663

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..... (Oral)]. This is an appeal filed by the Revenue. Whether the following items are eligible capital goods to avail Modvat credit in terms of Rule 57Q is an issue to be considered herein. 1. Impro seals 2. Analyser Parts - Kit calibration 3. Analyser parts - Assembly Ballast Zinc 4. Rotary Pump parts - Minor and Major Kit 5. Spare for Ebara Pump - Rollin .....

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..... s only a technical lapse and therefore should not result in denial of substantive benefit of credit, particularly where duty paid character of goods is not disputed. 4. In the facts and circumstances, since the duty paid character of the goods is not disputed, I am in agreement with the plea taken by the Respondent s Counsel. Accordingly this appeal filed by the department is hereby dismissed. .....

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