2003 (9) TMI 672

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...., for the Respondent. [Order]. -  Whether the party is entitled Modvat credit on capital goods 'Cold Core Box' (Patterns) is an issue to be considered in this case. 2. The Department has filed this appeal on the ground that the party has neither reversed the Modvat credit availed on the said goods nor paid duty as required under Rule 57S(1)(ii) of the Central Excise Rules, 1944. 3.&e....