2005 (1) TMI 470

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....espondent. [Order per : T. Anjaneyulu, Member (J)]. -  The issue in the present appeal is that whether the disputed items are capital goods and eligibility of Modvai credit on them. 2. Asst. Commissioner, Central Excise, Khopoli Dn., held that Bottom Plate, ACSR Conductor, Air Tank, Transformer oil, expandable Thermocouple are not capital goods and therefore disallowed the credit of R....