2003 (7) TMI 599

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....Shri R.K. Pardeshi, DR, for the Respondent. [Order]. - The question for consideration in this appeal is whether rupture disk is an item entitled to be considered capital goods for purposes of Modvat credit under Rule 57Q. In the order impugned in the appeal, the Commissioner (Appeals) has denied the credit on the ground that it was only a safety device and did not satisfy the requirement con....