2004 (6) TMI 537

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....ondent. [Order per : S.S. Kang, Member (J)]. -  Heard both sides. The Revenue filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). The brief facts of the case are that the respondents are engaged in the manufacture of billets and steel castings and were availing the benefit of Modvat credit. The respondents availed the credit in respect of inputs used in the f....