2007 (7) TMI 545

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Full Text of the Document

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....dvocate, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Being aggrieved with the order passed by the Commissioner (Appeals), Revenue filed the present appeal. 2. We have heard both the sides. The Dispute relates to availment of Modvat credit in respect of capital goods before installation of the same. Commissioner (Appeals) has held as under : "4.1 I have carefully ....