2003 (9) TMI 512

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..... ]. Capital goods Modvat credit on following item was denied :- (i) Seamens starter used for the purpose of starting AC. Motor used for colouring machine blower, sheathing machine wiper blower, etc., in the factory. (ii) Control cards are used for controlling power supply. (iii) Counter meter used for counting length of the product emerging (optical cables). (iv) .....

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