2001 (7) TMI 708

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..... p;The Revenue filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals). In the impugned order, the benefit of Modvat credit on copper conductor falling under Chapter Heading 85.44 of the Central Excise Tariff was allowed as capital goods. 2. Heard both sides. The contention of the Revenue is that the copper conductors are not capital goods as per definition provided .....

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