2001 (3) TMI 587

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....bey, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The issue for decision in these four appeals is admissibility of Modvat credit on the following items to the appellants who are manufacturers of cement :- (1) grinding media used in steel ball mills in the manufacture of cement, (2) high speed diesel oil and (3) explosives. 2. On hearing both sides, we find that....