2005 (12) TMI 490

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..... S. Kang, Vice-President]. Heard both sides. Appellant filed this appeal against the impugned order passed by the Commissioner (Appeals) whereby the Modvat credit in respect of M.S. Plates classifiable under Chapter 73 of Central Excise Tariff was denied on the ground that these are not covered under the definition of capital goods. 2. The contention is that M.S. Plates are used in the tank .....

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