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2001 (8) TMI 1258

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....vocate, for the Respondent. [Order]. -  Heard both sides. 2. The revenue filed this appeal against the order-in-appeal passed by the Commissioner (Appeals) whereby the benefit of Modvat Credit in respect of following five electrical items was allowed :- (i)      Fuse Link (ii)     Spare Kit (iii)    Contactor ....

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