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1999 (2) TMI 231

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....an, JDR, for the Respondents. [Order]. - This appeal was posted for admission. Since the issue is covered by earlier judgments of the Tribunal, with the consent of both sides, the main appeal was taken for disposal. 2. The assessee claimed "Hytherm 500" as an input under Rule 57A. The Commissioner denied Modvat on the consideration that it was a fuel, confirmed the demand and imposed....

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