2010 (3) TMI 489

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....llant. ShriS.D. Gaur, Consultant, for the Respondent. [Order]. - The only issue involved in this appeal filed by the Revenue is as to whether the battery chargers used in the respondent's sugar mill are eligible for capital goods Cenvat credit or not. The Commissioner (Appeals) permitted capital goods Cenvat credit on the ground that battery chargers being classifiable under heading 8504 40 ....