2003 (1) TMI 570

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....evenue filed this appeal against the order-in-appeal passed by the Commissioner (Appeals) whereby the benefit of Modvat credit in respect of Welding Electrodes Plates were allowed. 2. Heard both sides. 3. The contention of the Revenue is that chequered plates are not used for the manufacture of any machinery but are used in the civil structure such as plates etc. and plates in question....