2000 (1) TMI 241

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....tant, for the Respondents. [Order]. - The respondents are engaged in the manufacture of Display Monitors falling under sub-heading 8471.00 of the Central Excise Tariff and are availing the facility of Modvat credit on inputs under Rule 57A of the Central Excise Rules. The jurisdictional Assistant Commissioner of Central Excise disallowed the inputs-credit taken by the party on parts of cabin....