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1996 (3) TMI 343

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....ed the reference application against this bench Order No. 1936/95-WRB, dated 25-10-1995. The dispute considered by this Bench relates to the eligibility for Modvat credit in respect of Roller Composition used for printing and lacquering of tin-sheets for metal containers. This Bench took note of the fact that Roller Composition is made of gelatine-animal glue etc. which is melted and placed in a m....