1998 (2) TMI 238

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....or the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - This is an appeal filed by the Revenue against the impugned order passed by the Commissioner (Appeals). The point to be considered in this case is whether the wire mesh and felts are eligible as inputs. The Commissioner (Appeals) following the ratio of the decision of the Supreme Court in the case of Union of India & Ors. v. Ka....