2003 (8) TMI 455

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.... Shri H. Kotikar, SDR, for the Respondent. [Order]. - The above appeal arises out of the order of the Commissioner (Appeals) denying capital goods credit of Rs. 39,275/- on (a) DC Drive, and (b) Techno Generator. The ground on which the credit has been denied on the DC drive is that, it is not control panel as claimed by the appellant. The ground for denial of credit on techno generator i....