2001 (12) TMI 138

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....lenged the Order-in-Appeal of the Commissioner (Appeals) who had allowed Modvat credit on the Structure called 'gratings' by holding the same to be capital goods under Rule 57Q of the Rules. The Commissioner (Appeals) had reversed the Order-in-Original of the A.C. who denied the Modvat credit to the respondents. 2. The learned JDR has contended that gratings could not be held to be capital good....