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    <title>2000 (1) TMI 435 - CEGAT, MUMBAI</title>
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    <description>Aluminium coils and sheets were treated, at a prima facie stage, as falling within the explanation to capital goods under Rule 57Q of the Central Excise Rules, relying on the principles emerging from cited precedent. On that interim view, the appeal was admitted and unconditional waiver of pre-deposit was granted, with stay of recovery also allowed.</description>
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