1999 (9) TMI 536

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....his reference application arises from the Final Order No. 1759/98, dated 4-9-1998 by which the Tribunal held that the issue pertaining to grant of Modvat credit on Dimensional Universal Machine and Digital Height Gauge are required to be extended under Rule 57Q and the said machines are to be treated as capital goods. While arriving at this conclusion, the Tribunal has followed the ratio of the Gu....