1996 (4) TMI 332

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....er]. - In the impugned order passed by the Collector (Appeals), Pune, he has allowed Modvat credit in respect of certain chemicals used for phosphate coating. These chemicals are used on the motor vehicle parts in the painting shop. Collector (Appeals) allowed Modvat benefit in respect of these inputs. However, Revenue has come up in appeal against the said order pleading that the chemicals use....