2002 (3) TMI 468

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....rder (Oral)]. -  This Revenue appeal arises from Order-in-Appeal No. 57/2000, dated 17-4-2000 by which the Commissioner (Appeals) has held that 3 nos. of Pneumafil unit for ring frame, 2 Nos. of centralised waste collector and 1 No. of Cots grinding machine besides Lap feed for Exacta Card are eligible for the benefit of Modvat credit. He has noted that the items are covered under CSH 8485....

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....dered as capital goods and they have distinguished the judgment cited by the Commissioner. I have heard ld. DR Shri C. Mani who argued extensively persuading the Bench to take a different view in the matter. 3. On a careful consideration, I am unable to take a different view than the view expressed by the ld. Commissioner (A) as the Commissioner (Appeals) has clearly found that the item in....