1999 (5) TMI 157

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....-  This is an appeal where the question involved is whether copper cathode used in the manufacture of final product is entitled to Modvat credit when no declaration under Rule 57G has been filed. 2. Shri Mayur Shroff in his usual fairness and lucid way put across the points to me and stated that at the time the assessee was rarely using this input in the manufacture of final product an....