2001 (2) TMI 466

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....ri J.C. Patel and P.O. Mathew, Advocates, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The question for consideration in these two appeals is whether the manufacturer was entitled to take Modvat credit of the duty paid on the inputs used by it for manufacture of processed fabrics which it removed, without payment of duty, under the provisions of Rule 13 of the Central Excise R....