2004 (3) TMI 673

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....ellant's instant appeal is directed against the order of the lower authorities under which the claim for Modvat credit in respect of duty paid on steel plates used in the manufacture of stainless steel/carbon steel welded/seamless tubes and pipes was rejected. The appellants had filed declaration under Rule 57T of the Central Excise Rules 1944, claiming credit on the said goods as capital goods. T....