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2001 (4) TMI 486

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....e revenue filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals) whereby the benefit of Modvat credit, as capital goods on the following items, is allowed: 1. Centrifugal pump 2. Globe valves 3. Multicribe 1200 series twelve point tem Recorder. 4. Weishaput Burner Medel MS 72 oil Hoses heating for pump. Heard both sides. 2. The contention ....