2005 (4) TMI 450

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....]. -  Modvat credit of Rs. 80,219/- on 'flame proof glass light fittings' was denied to the appellants under Rule 57Q of the Central Excise Rules, 1944 for the month of April 1996 on the ground that the said items were not eligible capital goods under the said Rule. Ld. Counsel for the appellants relies on the decision of the Tribunal [Single Member Bench] in National Standard Duncan Ltd. v.....