1998 (1) TMI 265

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...., for the Appellant. Shri S.V. Singh, DR, for the Respondent. [Order per : K.S. Venkataramani, Member (T)]. -  We have heard Shri D.P. Patel, authorised representative of the appellant and Shri S.V. Singh, the ld. DR. The lower authorities have denied Modvat credit under Rule 57A of Central Excise Rules on grinding wheels used by the appellant in the manufacture of gear mechanism to ....