2002 (8) TMI 362

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....M.H. Sheikh, DR, for the Respondent. [Order]. -  In Final Order No. C-I/542-43/WZB/2002, dated 14-2-2002 [2002 (150) E.L.T. 88 (Tri.)] the Tribunal had upheld the finding in the order of the Commissioner (Appeals) that the water tank installed in the premises did not deserve to be accepted as capital goods inasmuch as the water stored therein did not participate in the process of manufa....