2001 (12) TMI 557

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....Advocate, for the Respondent. [Order]. -  In this appeal of the Revenue, the issue is whether Stacker & PB Conveyor and Stacker Assembly used in the respondent's Sugar Factory are capital goods eligible for Modvat credit under Rule 57Q of the Central Excise Rules, 1944. Both these goods were used for handling sugar bags in the factory. Having regard to this use of the goods, the lower a....