1997 (6) TMI 212

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Full Text of the Document

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.... - The Revenue is aggrieved by the order of the Commissioner (Appeals), Customs and Central Excise, Ghaziabad extending the benefit of Modvat credit of Rs. 4,333/- on Electronic Weighing Machines connected with the conveyor belt of the bottling plant of the respondents who are manufacturers of beverages, holding that this item comes within the purview of the meaning of `capital goods' under Rule....