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2005 (12) TMI 408 - CESTAT, KOLKATAExtract: .......ucts. I find that these goods are material handling equipments. In a number of decisions, the Tribunal has held that material handling equipments are eligible for Modvat credit. As such, I hold that Hand Pallet Truck is also eligible for Modvat Credit. In view of this, I allow the appeal filed by the appellant company. Pronounced in the open court.
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