1999 (11) TMI 333

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....ts. [Order]. -  This is an appeal filed by the department against the decision of Collector of Central Excise (Appeals), Ahmedabad made in Order-in-Appeal No. 115/95 (4DAHD)CE/COLLR (A), dated 22-05-1995 wherein he had allowed the Modvat credit. In the appeal before me the question is whether Modvat is eligible to be given to the manufacturer who received the input and received the subs....