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2001 (12) TMI 649 - CEGAT, NEW DELHIExtract: .......efore, there exists no cogent reason to disagree with the impugned order of the Commissioner (Appeals) who had taken the view that the electric hoist is material handling equipment and the respondents are entitled to the Modvat credit in respect thereof. 3. emsp Consequently, there is no merit in the appeal of the Revenue and the same is dismissed.
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