1996 (4) TMI 320

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....r the Respondents. [Order ]. -  In the impugned order cited above, the Collector (Appeals) has confirmed the findings of the Assistant Collector denying Modvat benefit in respect of CPU cards on the ground that it is not specifically declared in the Modvat declaration. 2. On a perusal of the Modvat declaration, it is found that as against the final product automatic data process....