2003 (10) TMI 556

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....er]. -  Heard both sides. 2. The respondents have placed reliance on CEGAT judgment in their own case rendered vide Order No. CI/1145/WZB/2003 dated 30-4-2003. This judgment referred to the Tribunal's order in the case of Crompton Greaves Ltd. v. CCE., Chandigarh - 2002 (139) E.L.T. 101 wherein it was held that capital goods used for testing and R & D are eligible to Modvat credit. The....