2005 (5) TMI 594

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....n Member (T)]. - Heard the DR and considered the material. Appellants had taken credit on certain Capital Goods brought in their factory for use in the manufacture of excisable goods. 1.2 It is found that, the proceeding were initiated by denying the benefit of eligibility to Capital Goods under Rule 57Q vide notice dated. 29-11-1996. The appellants voluntarily made debits on 31-7-1997 in ....