2005 (2) TMI 390

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....ected against the common order-in-appeal, the issue relates to the denial of Modvat credit to the appellants on the capital goods i.e. rope way used for transporting clinker from one factory to another factory. 2. The Commissioner (Appeals) has disallowed the Modvat credit on these capital goods by following the ratio of law laid down in the case of Raj Cement v. CCE [2002 (150) E.L.T. 510] whe....