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2001 (5) TMI 779

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....tha Sen, Advocate, for the Respondent. [Order].  Commissioner (Appeals) has extended capital goods credit under Rule 57Q to the following items : 1. APFC Relay 2. Panel 3. Boards Panel 4. Control Panel 5. Enamelled Winding Wire 6. Side Fabricated door & Hopping Stillage bearing 7. Socks Knitting Machine 2. According to the ....