2001 (9) TMI 841

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....]. -  This is an appeal filed by the Revenue against the Order-in-Appeal No. 438/CE/CHD/2000, dated 28-2-2000 passed by the Commissioner (Appeals) Central Excise, Chandigarh. The issue involved is the availment of Modvat credit on capital goods. 2.  The learned JDR, Shri J. Singh appearing on behalf of the Revenue has contended that the Commissioner (Appeals) in his order dated 28-2-20....