2004 (4) TMI 480

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....ltant, for the Appellant. Shri Umashankar, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  The authorities below have held that the appellants herein who are manufacturers of Tyres were not entitled to utilize Cenvat Credit of Rs. 1,78,91,677/- taken during the period 1996-99 against additional duty of excise under Section 3 of the Additional Duties of Excis....