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    <description>Eligibility of electrical wires and cables as capital goods for Modvat credit under Rule 57Q was disputed, with different Benches taking conflicting views on whether such items qualified for credit in the factory. Because the authorities were divided on the same legal question, the hearing Bench did not finally dispose of the appeal and referred the issue to a Larger Bench for determination.</description>
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      <description>Eligibility of electrical wires and cables as capital goods for Modvat credit under Rule 57Q was disputed, with different Benches taking conflicting views on whether such items qualified for credit in the factory. Because the authorities were divided on the same legal question, the hearing Bench did not finally dispose of the appeal and referred the issue to a Larger Bench for determination.</description>
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