1999 (6) TMI 109

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....the Respondent. [Order per : P.C. Jain, Vice President]. - Briefly stated the facts of the case are as follows :- The appellant is bringing certain duty paid inputs. He takes Modvat credit on duty on those inputs. In the process of manufacture of final product cleared by him on payment of duty he produces intermediate products namely (1) rubber compound (2) rubber adhesive. The second product ....