1997 (4) TMI 278

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....Respondent. [Order]. - The short point involved in both these cases is whether the respondents M/s. B.T.W. Industries Ltd. are entitled to take Modvat credit on `polishing bricks' (abbrasive segments) used for the purpose of polishing and giving a finish to the granite. 2. I find that the issue involved in these cases has already been decided in favour of the respondents by the Tribunal i....