2005 (8) TMI 459

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..... rder per : S.S. Sekhon, Member (T)]. Assessee availed capital goods credit in the month of January 1996 before installation of the capital goods, in violation of amendment introduced in Rule 57Q vide notification 1/96 C.E. (N.T.), dated 1-1-96. The same was denied and penalty under Rule 173Q imposed. CCE (A) in appeals set aside the order and allowed the appeal by arriving at a finding that .....

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