2001 (5) TMI 383

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..... appeal against the order-in-appeal passed by the Commissioner (Appeals). In the impugned order the penalty on Modvat credit as capital goods in respect of Bus duct and Distribution Boards are allowed. 2. Heard both sides. 3. The contention of the Revenue is that these are not capital goods as these are not covered by the definition of capital goods. These items are not used for producing or .....

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