2008 (2) TMI 812

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....ocate Shri J.C. Patel appearing in support of the ROM application submits that the Tribunal vide Order No. C-III/429/ WZB/2004, dt. 19-1-04 allowed the appeal filed by the Revenue by relying upon the fact that refrigerating compressors falling under Chapter heading 8414 are specifically excluded from the definition of the capital goods under Rule 57Q. He submits that the Tribunal while passing the....