2001 (7) TMI 1241

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....Executive, for the Respondent. [Order]. -  In this appeal filed by the Revenue, the matter relates to the Modvat credit on Automatic Cable Test Equipment, which were used for mandatory tests on the jelly filled telephone cables manufactured by the respondents, M/s. Haryana Telecom Ltd. The period of dispute is 13-3-95 when the definition of capital goods included machines, machinery, pl....

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....hat the testing was a process of manufacture in respect of certain industries, which require testing for manufacturing and marketing of the goods. 4. I have heard Shri A.K. Jain, SDR and have gone through the facts on record. 5. It is admitted even in the order-in-original that Automatic Cable Test Equipment was duty paid and has been received by the respondents for testing at diff....