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1995 (12) TMI 147

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....for the Respondent. [Order]. -  This is an appeal against order dated 9-3-1992 passed by the Collector, Central Excise (Appeals) New Delhi. The issue involved in this case is whether Modvat credit can be availed by a manufacturer of ice cream on dry ice which is used for putting ice cream in marketable condition. 2. Appearing on behalf of the appellants, Shri S.V. Arya, Ld. Advo....

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