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2001 (11) TMI 406
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....for the Respondent. [Order]. - The issue in this appeal relates to the availability of Modvat credit of Rs. 51,991/- on "Crotonaldehyde" used to denature Ethyl Alcohol which in turn is used as an input in the manufacture of the appellants final products. Acetic acid and Acetaldehyde. The authorities below have disallowed the credit holding that the item in question is not required in the manufa....