2002 (6) TMI 489

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....- The appellant manufacture cement falling under sub-heading No. 2502.29. The appellants have availed Modvat credit totally amounting to Rs. 13,863/- on the items viz., Unmachined MN Steel Casting, Machined MN Casting which are spares of the LS Crusher (Heading No. 8474), which is used in the mines. The mines are located 4-5 kms away from the factory where the cement is manufactured and are not....