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1999 (8) TMI 218

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....the Appellant. None, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. - Revenue has aggrieved by order of the Commissioner of Central Excise (Appeals) stating that credit on capital goods namely Electrical Hoist, Static convertor, Air circuit breaker and Fuse Switch unit. We find that the first item is in the nature of material handling equipment. It is an essential auto....

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