2004 (5) TMI 490

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....hri P.M. Rao, SDR, for the Respondent. [Order]. - Heard both sides. 2. In this case the benefit of Modvat credit was denied on the ground that appellants had not given full description of the inputs in the declaration. 3. The contention of the appellants is that in the declaration the appellants mentioned the inputs as "Semi-Finished Product" of 'Non Alloy Steel' falling unde....