2002 (4) TMI 659

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....hkarna, JDR, for the Respondent. [Order]. -  Appellants filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). In the impugned order, the benefit of Modvat credit was denied in respect of SGCI inserts on the ground that in the declaration, MCI inserts were mentioned. 2. Heard both sides. 3. The issue involved in this appeal is already settled....