2000 (5) TMI 280

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....ndents. [Order]. - This is an appeal filed by the Revenue against the impugned order dated 4-6-1998. 2. The issue relates to Modvat Credit on capital goods. Whether Aloric Belts, Shaka Hearth and Grinding Wheel are capital goods or not to eligible for availing Modvat Credit as capital goods in terms of explanation to Rule 57 Q is an issue to be considered herein. 3. I find th....