2007 (3) TMI 557

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..... h sides. 2. The appellants have been denied credit in respect of computers and plotters which the ld. Advocate claims are used in the manufacture of Computer Aided Designs. They have also been denied credit in respect of Lubricating Oil holding that the same is not capital goods. 3. In view of the fact that computers and plotters were not specifically excluded from the coverage under Rule 57Q .....

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