2005 (3) TMI 577

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..... es. The Lower Authorities have denied the credit on programmable logic control system falling under Chapter Heading No. 84.71 on the ground that the same is specifically excluded from the purview of capital goods as per the Modvat scheme on capital goods. Both the Lower Authorities have held that Rule 57Q specifically excluded Heading No. 84.71 from the purview of capital goods as given against Se .....

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..... nder the subsequent provisions it would be provided in the same manner by way of express provisions. If we agree to the proposition of the ld. Counsel that the item in question is covered against Serial No. 5 of the aforesaid table, then the very purpose of exclusion would be defeated. 2. I, therefore, do not agree with the contention of the ld. Counsel. The appeal is, accordingly, dismissed. - .....

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