2000 (2) TMI 404

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....the Respondents. [Order]. - The issue relates to Modvat credit on material handling equipments. The Assistant Commissioner has disallowed Modvat credit on material handling equipments i.e. Wagon Trippler & Hydraulic Unloader on the ground that they are not used in production/processing of final product and also did not fall within the definition of capital goods prior to amendment of Rule 57....