2005 (6) TMI 365

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....vi, SDR, for the Respondent. [Order]. -  The lower appellate authority denied capital goods credit amounting to Rs. 5,43,317/- to the appellants in respect of trolleys (heading 84.28) for the period 2002 to 2004. Trolleys were used in the factory for transporting materials within the factory. According to the appellants, such material handing equipments would fall under heading 84.28 an....