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2004 (2) TMI 629

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Full Text of the Document

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.... [Order]. - The appeal relates to denial of Capital goods Modvat credit in respect of :- (1)     Self adhesive tapes of Plastics :- used in shrink wrapping machine working as a shield against the heaters from coming into contact with plastic film used for wrapping. (2)     Carbon ring :- Part of electric motor fitted to the stacker a material handling eq....