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2001 (12) TMI 649 - AT - Central Excise

1998 (3) TMI 258 - AT

2004 (4) TMI 494 - AT

The Revenue challenged the Commissioner (Appeals) order allowing Modvat credit on electric hoist as 'capital goods.' The Tribunal upheld the decision citing Larsen & Toubro Ltd. case. The appeal was dismissed as no contrary law was presented.

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