2010 (12) TMI 46

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....06 on the following questions of law :- (a) Whether the Appellate Tribunal was right under the facts and circumstances, in holding that the appellants are not entitled to Modvat credit on inputs on the basis of the Bills of Entry under which they were imported and which contained the declaration that the imported inputs were to be used in the factory of the appellants ? (b) Whether the Appel....