2000 (6) TMI 356

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....Ravinder Babu, JDR, for the Respondents. [Order]. - Whether the following items are eligible inputs to avail modvat credit is an issue to be considered herein. 1. Lubricant oil 2. Caustic Soda 3. Boraquat 2. As regards first item i.e. Lubricant oil it was fairly conceded by both the sides that issue involved herein has been covered by the Larger Bench decision....