2007 (3) TMI 557

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....Das, JDR, for the Respondent. [Order]. - Heard both sides. 2. The appellants have been denied credit in respect of computers and plotters which the ld. Advocate claims are used in the manufacture of Computer Aided Designs. They have also been denied credit in respect of Lubricating Oil holding that the same is not capital goods. 3. In view of the fact that computers and plott....