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1999 (10) TMI 303

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....DR, for the Respondents. [Order]. -  The lower authorities have disallowed Modvat credit availed by the appellants herein (manufacturers of hydrofluoric acid, Refrigerant gases and other chemicals) on LT Bus Duct and Accessories falling under Heading 85.44, Heat Exchanger falling under Heading 84.19 and Fabricated parts of Heat Exchangers falling under Heading 84.04 of the Schedule to t....