2001 (12) TMI 150

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..... is whether the Welding Electrodes used by the respondents for repairs and maintenance of machinery during 2-3-98 to 24-8-98 were eligible capital goods for Modvat credit under Rule 57Q during the said period. 2. I have examined the records and heard both sides. Ld. Counsel Shri Bipin Garg submits that precisely the same issue has been covered in favour of the same assessee by this Bench in earli .....

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