2002 (5) TMI 724

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....  The appellants manufacture V.P. Sugar and Molasses falling under Chapter Heading Nos. 1701.31 and 1701.39. During the months of January, 1997 to March, 1997, they had availed the Modvat credit on capital goods viz., High pressure steam jointing sheet permanite metallic, low pressure steam jointing sheet non-metallic and white dry asbestos packing under Rule 57Q of the Central Excise Rules, ....