2001 (5) TMI 383

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...., for the Respondent. [Order]. - The Revenue filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). In the impugned order the penalty on Modvat credit as capital goods in respect of Bus duct and Distribution Boards are allowed. 2.  Heard both sides. 3.  The contention of the Revenue is that these are not capital goods as these are not covered by t....