1997 (6) TMI 189

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.....B. Attar, Advocate, for the Respondent. [Order]. -  The following question has been suggested by the Commissioner for reference to the High Court arising out of the order of the Bench No. 3722-23, dated 6-1-1996. "Whether Modvat credit will be permissible on inputs when steel shots are tools and are not covered by exclusion clause of Rule 57A." 2. The Bench had held that ste....