2001 (7) TMI 1088

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....ure cement clinker and cement falling under Chapter Heading 2502. They availed Modvat credit on capital goods under Rule 57Q of the Central Excise Rules, 1944. The Revenue are in appeal against the order dated 3-5-2001 of the Commissioner (Appeals), Bhopal in which he has allowed the Modvat credit on Guide Bracket and Crank Disc to the respondents under this rule. These two items as per the narrat....