2001 (9) TMI 226

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....nst the order- in-appeal, dated 31-10-96, passed by the Commissioner of Customs and Central Excise, Cochin. 2. The short point to be considered in the instant case is whether carbon electrode paste grade 'C' is capital goods and therefore eligible for Modvat credit in terms of Rule 57Q of the Central Excise Rules, 1944. It was contention of the party that the use of carbon electrode paste grade....