2001 (11) TMI 410

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.... Shri Arun Chopra, DR, for the Respondent. [Order]. -  Appeal admitted and with consent of both sides taken up for disposal. 2. The question for consideration in this appeal is the liability to Modvat credit of the duty paid on "Metaquench 42. "Koolkut oil 40" and "Rustop". The credit has been denied on the ground that these are not essential for manufacture of the final product....