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    <title>2001 (6) TMI 460 - CEGAT, MUMBAI</title>
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    <description>The appeal was allowed for the EOT cranes, forklift, and pedestal stacker as they were considered capital goods eligible for credit under Rule 57Q for duty paid on goods used in manufacturing motor vehicles. However, hydraulic cleaner and gauges were not considered capital goods for the purposes of the credit.</description>
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    <pubDate>Mon, 25 Jun 2001 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=97927</link>
      <description>The appeal was allowed for the EOT cranes, forklift, and pedestal stacker as they were considered capital goods eligible for credit under Rule 57Q for duty paid on goods used in manufacturing motor vehicles. However, hydraulic cleaner and gauges were not considered capital goods for the purposes of the credit.</description>
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