2001 (9) TMI 352

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...., Advocate, for the Respondent. [Order].   The revenue filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). 2. The Commissioner (Appeals), in the impugned order, allowed the benefit of MODVAT Credit in respect of the following items : 1.  Accmon 70/80 2.  AC Motor 3.  Pinion 4.  Cast Air Pipes 5.  Rotar Air L....