2005 (7) TMI 487

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....[Order]. - The lower authorities denied capital goods credit of Rs. 46,148/- to the appellants on MS sink and yellow plate couplings for the period from February, 1996 to April, 1996. After examining the records and hearing both sides, I find that the above items were used as part of flame-proof coupling for lighting the production area in the appellants' factory. It was necessary for the appell....