2001 (6) TMI 383

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....rder]. -  Being aggrieved with the order passed by the Commissioner Revenue has filed the present appeal. I have heard Sh. J. Singh, learned JDR and Sh. Sandeep Singh, learned Advocate. The short issue involved in the present appeal is admissibility of Modvat credit in respect of White Heat C Special which is a kind of cement and unmachined castings. The Commissioner (Appeals) had allowed th....