2003 (4) TMI 349

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....Tyagi, Advocate, for the Respondent. [Order]. - Heard both sides. 2. Revenue filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals). In this case, the respondents availed the benefit of Modvat credit on petroleum products after 1-3-99. Respondents availed the benefit of credit on furnace oil at full rate of 15 per cent. The contention of the revenue in the....