1999 (8) TMI 396

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....led by the appellants against the order dated 14-10-1998 passed by the Commissioner (Appeals), Chandigarh who dismissed their appeal and confirmed the order-in-original dated 21-8-1997 of the A.C., Central Excise. 2. The facts, as made out from the impugned order, giving rise to the present appeal may briefly be stated as under :- Appellants claimed Modvat credit of Rs. 593/- during the per....