2001 (12) TMI 649

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....dent. [Order]. - In this appeal the Revenue has challenged the impugned order of the Commissioner (Appeals) allowing the Modvat credit of Rs. 5,817/- on electric hoist to the respondents by holding the same to be 'capital goods' being handling equipment. The Commissioner (Appeals) had followed the ratio of the law laid down by the Tribunal in Larsen & Toubro Ltd. v. CCE - 1998 (101) E.L.T. 1....