2001 (6) TMI 728

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....h, JDR, for the Respondent. [Order]. - The appellants filed this appeal against the order-in-original passed by the Commissioner of Central Excise. 2. The appellants are engaged in the manufacture of cement. In the impugned order, the benefit of Modvat credit in respect of explosives used in the mines by the appellants is denied. 3. Ld. D.R., appearing on behalf of the revenu....