2006 (7) TMI 547

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..... for the Respondent. [Order]. - This appeal is filed by the Revenue against the order-in-appeal dated 12-5-04 which allowed the Modvat credit to the appellants. 2. The relevant facts that arise for consideration are that the respondents availed Modvat credit on Electro Static Powder Coating Outfit under Chapter heading No. 8423.80. The Revenue sought to deny the Modvat credit on this item .....

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..... sidered the submissions made by both the sides and perused the record. It is not in dispute that the appellant availed Modvat credit on electrostatic powder-coating outfit and it is also not disputed that this item falls under heading 8424.80. On perusing Rule 57Q during the relevant period, I find that the clause 8424.80 is in respect of fire extinguishers falling under the said Chapter heading. .....

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