2002 (8) TMI 484

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...., JDR, for the Respondent. [Order]. - The dispute involved in the present appeal relates to the eligibility of two items i.e. "Precicon Controller for HVR" falling under tariff heading 9032.80 and "Escort JCB 3DS Front end Loader" falling under tariff heading 8429.00 as eligible Modvat capital goods. 2.  Shri D.K. Saha, ld. Consultant appearing for the appellant withdraws the appeal ....