2001 (11) TMI 687

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....otton yarn' falling under sub-heading 52.05 of the Schedule. They were denied the Modvat credit amounting to Rs. 82,650/- availed on the Aluminium Extruded Profiles as capital goods under Rule 57Q of the Central Excise Act, 1944. This was denied to them by the Asst. Commissioner of Central Excise, Sonepat vide his order dated 3-11-97 and upheld by Commissioner (Appeals), New Delhi vide her order d....