2002 (4) TMI 720

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....George, JDR, for the Respondent. [Order].- Whether the following items are eligible inputs or not is an issue to be considered herein :  1.   Lubricants  2.   Unsaturated Polyster Resin  3.   Fibre Glass  4.   Nalcool 2. Heard both sides. 3. I find that the issue with reference to the eligibility of Modva....