2001 (9) TMI 352

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..... d this appeal against the order-in-appeal passed by the Commissioner (Appeals). 2. The Commissioner (Appeals), in the impugned order, allowed the benefit of MODVAT Credit in respect of the following items : 1. Accmon 70/80 2. AC Motor 3. Pinion 4. Cast Air Pipes 5. Rotar Air Lock Valve 3. Heard both sides. 4. The contention of the revenue is that the above mentioned goods are .....

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