2001 (8) TMI 489

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....rder]. - Appellants filed this appeal against the order-in-appeal whereby the benefit of Modvat credit was denied in respect of Sparks Erosion Machine on the ground that this machine is used in the manufacture of dies which are exempted from payment of duty under notification when captively used. The Commissioner (Appeals) relied upon the decision of the Tribunal in the case of APS Stampings Pvt....