1999 (7) TMI 154

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...., for the Respondent. [Order]. - Question involved in the present case is regarding admissibility of Modvat credit on iron and steel sheets brought by the appellant herein for the purpose of constructing tanks and moulds. Benefit of the said credit had been denied on the ground that the sheets can neither be considered machine, machinery, plant, equipment, etc. nor they can be considered as ....