2005 (1) TMI 434

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....ri S. Bhatnagar, JDR, for the Respondent. [Order]. - Heard both sides. In this case the benefit of Modvat credit as capital goods in respect of Pressure Transmitter is denied to the appellant. The contention of the appellant is that these capital goods are entitled for the benefit of credit. 2. The contention of the Revenue is that as per the statement showing the detailed use of the....