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    <description>The Commissioner (Appeals) upheld the supplier&#039;s classification of capital goods, determining them ineligible for Modvat credit under Rule 57Q. The decision emphasized the accuracy of the supplier&#039;s classification and the Assistant Commissioner&#039;s limited authority to alter it, leading to the dismissal of the appeal.</description>
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      <description>The Commissioner (Appeals) upheld the supplier&#039;s classification of capital goods, determining them ineligible for Modvat credit under Rule 57Q. The decision emphasized the accuracy of the supplier&#039;s classification and the Assistant Commissioner&#039;s limited authority to alter it, leading to the dismissal of the appeal.</description>
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