1996 (12) TMI 236

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....l the Department seeks to set aside the finding of the Collector (Appeals) that the assessee was entitled to take Modvat credit of the duty paid on thinners. The value of paint applied to parts of motor vehicles, (scooters and autorikshaws) and their parts. 2. The Departmental representative contends that according to the Board's circular of September, 1987, thinners used could not be eligib....