2003 (11) TMI 513

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.... -  For the purpose of hearing this appeal, the appellant is required to pre-deposit duty amount of Rs. 65,304/-. The appellants had availed Modvat credit on the inputs furnace oil on proper documents from a PSU Unit, namely Indian Oil Corporation, Manali. The department issued show cause notice alleging that the documents maintained by the PSU Unit was not according to Central Excise Rules ....