2004 (3) TMI 655

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....rg, Advocate, for the Respondent. [Order]. - In this appeal filed by the Revenue against the impugned order-in-appeal, the issue relates to the denial of Modvat credit on the jointing sheets. 2. I have heard both the sides. The perusal of the record shows that these jointing sheets are being used for joining two parts of the machines and pipes to make them leak proof and without thes....