2003 (10) TMI 527

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....- The early hearing application is granted. The matter was heard after waiver of pre-deposit and consent of both sides. It is found :- (a)        The appellants, a manufacture of Cold Rolled Steel Strips of Alloy and Non Alloy Steel have been denied capital goods credit under Rule 57Q on Grinder Machine and its spares/accessories by the Commissioner (Appeals).....