1996 (12) TMI 142

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....espondents. [Order]. -  After admission, the appeal was taken up for disposal with the consent of both sides. 2. In the order impugned in the appeal, Collector (Appeals) has held that the assessee was entitled to Modvat credit on the duty paid on fuel oil, which it utilised in its factory from January to December 1995. 3. The departmental representative contends that Cla....