1999 (7) TMI 164

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.... Shri D.C. Dighe, Consultant, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The question for consideration in this appeal by the department is whether, during the period between April, 1994 to 16th March, 1995, when Rule 57Q was amended, the goods under consideration were capital goods within the meaning of that rule and whether the respondent could take Modvat credit of ....