2002 (1) TMI 1033

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....P.C. Anand, Advocate, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - This is an appeal filed by the Revenue. 2. The issue relates to Modvat credit on capital goods. The Assistant Commissioner has disallowed the Modvat credit on (1) Weighing Machine (2) R.C.C. Hume Pipes &, Collars (3) Hydraulic Hand Pallet and Trucks on the ground that they are not covered in the d....