1997 (7) TMI 341

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....e Appellant. Shri S.V. Singh, JDR, for the Respondent. [Order per : K.S. Venkataramani, Member (T)]. - In this case, the department has denied Modvat credit on the ground that the input was originally classified under Chapter 27 which is not one of the notified inputs for Modvat purposes under Rule 57A of the Central Excise Rules. Subsequently, the input came to be classified under Chapte....