2003 (2) TMI 360

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....r]. - The appellant manufacturers computers. They filed a declaration on 14-8-89, in terms of Rule 57G of the Central Excise Rule, 1944 declaring the description of inputs as "Computer parts". 2. This was amplified on 18-9-1992 whereby specific details of a number of assemblies and sub-assemblies were given. Show cause notice was issued on 12-11-1992 alleging wrong availment of Modvat cred....