2004 (1) TMI 163

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..... s credit on 3 items viz. Control Panel, Water Storage Tank and M.S. Fabricated Tower Structure to the Respondents herein who are manufacturers of glass tubes. 2. I have heard both sides. Control Panel has already been held to be covered by definition of Capital Goods. Hence, it is eligible to capital goods credit. As regards water storage tank, this is also an item eligible to capital goods cred .....

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