2003 (11) TMI 439

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Full Text of the Document

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....atish Kumar Thakur, Co. Rep., for the Respondent. [Order]. - Heard both the sides. 2. The Revenue filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals) whereby the benefit of Modvat credit on Cylindrical Vertical HDPE Tanks was allowed as capital goods. 3. The contention of the Revenue is that the tanks in question are not covered under the defini....