2000 (1) TMI 507

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.... for the Respondent. [Order] - I have heard both sides. The Bench in its order had held that since the densitometer in question was an essential requirement for manufacture of finished goods in the appellants' plant, it can legitimately considered to be an input and hence Modvat credit wonld be available of the duty paid input. 2. It cannot be in dispute that by use of this product n....