2002 (3) TMI 757

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....nit Gilotra, Advocates, for the Respondent. [Order]. - The respondents manufacture CR sheets/Coils falling under Chapter 72. They filed Modvat credit on PVC power cable, Grinding wheel, Pulse generator, A.O.L. Housing and Thyristor pannel as capital goods under Rule 57Q of the Central Excise Rules, 1944. The availment of the Modvat credit on these items by the respondents is upheld by the Commi....