1997 (6) TMI 212

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....ultant, for the Respondent. [Order]. - 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 t....