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    <title>2003 (7) TMI 137 - CESTAT, MUMBAI</title>
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    <description>The Appellate Tribunal CESTAT, Mumbai dismissed the appeal regarding the eligibility of cement rubber vulcanising press as capital goods under Rule 57Q. The denial of credit was upheld as the goods were not directly used in manufacturing final products, despite being argued as essential for machinery repair by the appellant engaged in steel and pig iron manufacturing.</description>
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    <pubDate>Tue, 29 Jul 2003 00:00:00 +0530</pubDate>
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      <description>The Appellate Tribunal CESTAT, Mumbai dismissed the appeal regarding the eligibility of cement rubber vulcanising press as capital goods under Rule 57Q. The denial of credit was upheld as the goods were not directly used in manufacturing final products, despite being argued as essential for machinery repair by the appellant engaged in steel and pig iron manufacturing.</description>
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