1998 (3) TMI 205

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....dent. [Order per : Gowri Shankar, Member (T)]. - In the order impugned in appeal, the Collector (Appeals), confirming the finding of the Assistant Collector has held that the assessee was not entitled to take Modvat credit of duty paid on that portion of the inputs used by it for the manufacture of pharmaceutical products which were rendered as "waste in the process of manufacture." 2. We....