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2002 (4) TMI 688

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....llants manufacture 'clinker & portland cement' falling under sub-heading Nos. 2502.10 and 2502.29. The Dy. Commissioner of Central Excise, Raipur vide his Order dated 13-5-96 denied them the Modvat credit totally amounting to Rs. 1,62,508.00 availed by them during the month of February, 95 on the capital goods viz., (i)      Fire Bricks and other Refractory Materials (ii....