2001 (8) TMI 567

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....Order]. -  The revenue filed this appeal against the order-in-appeal passed by the Commissioner (Appeals) whereby the benefit of Modvat Credit in respect of Accmon LC-70, Automatic Grease Lubricating System and Belt & Sway is allowed. 2. Heard both sides. 3. The contention of the revenue is that Accmon LC-70 is used to fix refractory brick in the kiln, Automatic Grease Lubricant ....