1996 (9) TMI 426

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....rder per : Gowri Shankar, Member (T)]. - The issue for decision in this appeal is whether the cylinders which comprised the fire extinguishers manufactured by the appellant would be entitled to Modvat credit or not. In the case of the fire extinguisher under consideration, it was only carbon dioxide under pressure which was contained in the cylinder. The Assistant Collector whose order has been ....