2004 (1) TMI 163

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....he order of the Commissioner (Appeals) extending the capital goods credit on 3 items viz. Control Panel, Water Storage Tank and M.S. Fabricated Tower Structure to the Respondents herein who are manufacturers of glass tubes. 2. I have heard both sides. Control Panel has already been held to be covered by definition of Capital Goods. Hence, it is eligible to capital goods credit. As regards water....