2001 (9) TMI 1026

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t. [Order]. -  Heard both sides. 2. Revenue filed this appeal against the order-in-appeal where the Commissioner (Appeals) allowed the benefit of Modvat credit in respect of Electronic yarn evenness Tester as capital goods. The contention of the Revenue is that the Tester in question is not used for produce or processing any goods or for bringing any substance, therefore, is not cover....