2002 (5) TMI 663

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....a Kumar, Advocate, for the Respondent. [Order (Oral)]. - This is an appeal filed by the Revenue. Whether the following items are eligible capital goods to avail Modvat credit in terms of Rule 57Q is an issue to be considered herein. 1.       Impro seals 2.       Analyser Parts - Kit calibration 3.    &nb....