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2002 (5) TMI 718

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....he Respondent. [Order]. - The respondents manufacture Acrylic Yarn falling under Chapter 55. This is a Revenue appeal against the order of Commissioner (Appeals) dated 17-9-99 in which he has allowed the Modvat credit to the respondents on certain items as capital goods under Rule 57Q of Central Excise Rules, 1944. These items are - Air Compressor, Frame, Speed Frame and Ring Frame to create pr....