2004 (1) TMI 478

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....at, SDR, for the Respondent. [Order]. -  Heard both sides. The issue relates to grant of Modvat credit in respect of loud-speakers used by the appellants in their factory. The learned Consultant states that these are eligible for Modvat credit as capital goods since these are used for issuing instructions to the supervisor and operators. He, however, admits that the plant is automatic. ....