1998 (6) TMI 252

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....he Appellant. Shri C.P. Rao, SDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The common question for consideration in these appeals is whether the appellant was entitled to take Modvat credit of the duty paid `adhesive tapes' used to seal the carton in which the soaps and detergents manufactured by it where packed and despatched to buyers. 2. We have heard both....