2000 (11) TMI 372

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....r the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. - The issue involved in this appeal filed by the Revenue is the admissibility of Modvat credit under Rule 57A on explosives used by the respondents herein in their mines. The contention of the Department is that the explosives are not used in the factory of the manufacturer and hence Modvat credit is not admissible thereon. 2.&em....