2003 (3) TMI 473

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....Sheikh, DR, for the Respondent. [Order]. - Shri H.R. Shah, Manager is present on behalf of the appellants. He submitted that both the appeals relate to denial of Modvat credit on lubricating oil and Steel Shots. Shri M.H. Sheikh, learned JDR appearing on behalf of the Revenue fairly concedes that he has no objection for grant of Modvat credit so far as Steel Shots is concerned in view of the....