1999 (3) TMI 303

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....the Appellant. Shri S.P. Rao, JDR, for the Respondents. [Order per : C.N.B. Nair, Member (T)]. - The issue involved in this case is the eligibility of certain inputs for Modvat credit. The appellants are manufacturers of tooth paste. They prepare flavouring substance separately from certain raw materials. They had taken Modvat credit in respect of these raw materials which went into the p....