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2002 (3) TMI 759

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...., for the Respondent. [Order]. -  The respondents are manufacturing yarn of man-made fibres and cotton yarn falling under Chapters 55 and 52. The Commissioner (Appeals), Customs & Central Excise, Jaipur vide his order dated 4-5-2001 has allowed them Modvat credit on Plain Plates and Rock Wool used in the manufacture of chimney and storage tanks as capital goods under Rule 57Q of the Cen....