1998 (7) TMI 278

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.... assessee proposing denial of Modvat credit on the ground that inputs viz., "pieces roughly shaped of iron and steel" could not be used in the manufacture of the final products such as bars iron and non-alloy steel. 2. The Assistant Collector adjudicating upon the notice held that the products of the assessee were products rolled and that the pieces of roughly shaped of iron and steel can on....