2001 (9) TMI 803

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....[Order per : Archana Wadhwa, Member (J)]. - The present appeal of the Revenue is against the Order passed by the Commissioner (Appeals) allowing respondents' appeal. The Commissioner (Appeals) vide his impugned Order has held that emptying of drums/barrels from the contents on which the Modvat credit has been availed, would not amount to manufacture of drum/barrels. By holding so, he has set asi....