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2001 (12) TMI 595 - AT - Central Excise
The judgment relates to Modvat credit on a weighing machine and PVC mist eliminator. The weighing machine is considered a capital good admissible to Modvat credit. The PVC mist eliminator is also eligible for Modvat credit as it is a part of the humidification plant, which is essential in the textile industry. The appeal filed by the Department was dismissed.
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