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1998 (7) TMI 251

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...., for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  The issue for determin- ation in this appeal filed by the Revenue against the order of the Collector of Central Excise (Appeals), Raipur is the eligibility to Modvat credit on dandy covers, dryer felt, press felt, industrial cloth and synthetic cloth used on paper machine by the respondents herein who are engaged in ....