2000 (7) TMI 359

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.... Advocate, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - This appeal questions the finding of the Collector (Appeals) holding that the duty paid on the battery cells which are supplied by the respondent fitted in the remote control units of the television sets manufactured and cleared is eligible to be taken as Modvat credit. 2. The grounds in the appeal, that remote cont....