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Issues: Whether ICAM System was eligible to avail Modvat credit under Rule 57Q of the Central Excise Rules.
Analysis: The eligibility was considered in light of the amendment to Rule 57Q brought into force on 23-7-96. On that basis, the system was found not to qualify for Modvat credit.
Conclusion: The claim for Modvat credit was held to be inadmissible and the appeal was dismissed.