Tribunal Error: Misclassification of Conveyors as Capital Goods for Modvat Credit Ignored Specific Language of Table No.5.

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....Cenvat Credit / Modvata Credit - Conveyor - Excluded capital goods - without noticing the language of Table No.5, and only with the aid of this Circular, the Tribunal could not have allowed the assessee to avail the Modvat Credit.....