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    <title>1999 (9) TMI 160 - CEGAT, CALCUTTA</title>
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      <description>An ink jet coder used to print essential particulars on product containers, including retail price and manufacturing details, was treated as capital goods because such printing was integral to marketing the final product. On that basis, Modvat credit under Rule 57Q was available. A clerical mistake in the Bill of Entry address did not justify denial of credit where the goods were received in the factory and the appellant&#039;s name was shown, so the address objection was rejected.</description>
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