2000 (9) TMI 334

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.... Shri M.P. Devnath, Advocate, for the Respondent. [Order]. - These are five Appeals filed by the Revenue involving common issue and therefore, they are taken up together and are being disposed of by this common order. 2. Issue relates to Modvat credit on Rubber Sleeves and Wool Felts, whether they are eligible 'inputs' or not in terms of Rule 57A of the Central Excise Rules, 1944 ....