1999 (1) TMI 111

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....er]. -  This is an appeal filed by the department against the decison of Collector of Central Excise and Customs (Appeals), Pune in Order-in-Appeal No. A-393/94 dated 24-11-1994 whereunder he had held that the dry battery cell is eligible for Modvat credit as it is an essential component of the remote control for making it operational. 2. It is contended by the department that the ....