1998 (1) TMI 161

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....t. Shri P.M. Shah, Consultant, for the Respondent. [Order per : K.S. Venkataramani, Member (T)]. - The appeal is against the order dated 22-3-1992 passed by the Commissioner (Appeals), Ahmedabad. The issue is relating to availment of Modvat credit on certain inputs by the respondents who are manufacturing carburettors. The Commissioner (Appeals) has held that the inputs Push Rods and Plug....