2010 (1) TMI 394

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....vocate, for the Appellant. Shri C. Rangaraju, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - Credit of total amount of Rs. 42,218/- has been disallowed on aquachem and double side coated nylon covers on the ground that these goods were not capital goods eligible to credit. 2. We have heard both sides. We find that merit in the submission as regards the eligib....