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    <title>2003 (10) TMI 521 - CESTAT, MUMBAI</title>
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    <description>The Tribunal classified goods in Appeal 96/97 as capital goods following the Supreme Court&#039;s judgment in CCE v. Jawahar Mills Ltd., while goods in Appeal 97/97, intended for future use in production, were deemed non-capital goods under Rule 57Q. Notices under Rule 57U demanding credit were upheld as valid, as they complied with the law in force at the time of issuance. The judgment provided clarity on the interpretation of rules, application of precedent, and specific classification of goods, resulting in the allowance of one appeal and the dismissal of another based on the distinct circumstances and legal principles involved.</description>
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      <title>2003 (10) TMI 521 - CESTAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=112732</link>
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