1998 (4) TMI 255

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....the Respondent. [Order per : J.H. Joglekar, Member (T)]. - The issue involved in this appeal is whether resins and other chemicals which are used in the production of moulds in which motor vehicles parts are formed, are inputs going in the manufacture of final products namely, motor vehicle parts in the scheme of Modvat credit or not. 2. Shri Nambirajan, ld. advocate relied upon the Final....