2004 (3) TMI 476

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....t. [Order]. -  The Revenue appeal is directed against the order-in-appeal passed by the Commissioner (Appeals). In the said order, the Commissioner (Appeals) has allowed the claim of Modvat credit in respect of compressors in terms of capital goods Modvat credit under Rule 57Q. The original authority, viz., the Deputy Commissioner, Central Excise denied the credit considering the item "....