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Issues: Whether aluminium coils and sheets fall within the explanation of capital goods under Rule 57Q of the Central Excise Rules, and whether interim waiver and stay should be granted.
Analysis: The issue was considered only at a prima facie stage. The view taken was that the principles emerging from the cited precedent supported the appellant's claim that the goods were covered by the explanation to capital goods. On that basis, the appeal was admitted and unconditional waiver of pre-deposit and stay of recovery were granted.
Conclusion: The interim view was in favour of the appellant, and stay relief was granted.
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