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2001 (11) TMI 775
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....rajan, Advocate, for the Respondent. [Order (Oral)]. - This is an appeal filed by Revenue. The Revenue has come in an appeal on the ground that since empty drums/cans are not liable to duty, Modvat credit in respect of such items should be reversed. It was the contention of the party that when the drums/containers are not liable to duty, neither raising duty demand in respect of the it....
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