2004 (7) TMI 504

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....l)]. -  The lower appellate authority, in the impugned order, denied Modvat credit of Rs. 4,97,735/- to the appellants in respect of fuels for the month of July, 1997. The fuels were used for generation of steam, which in turn was used for running hydraulic press, which in turn was directly employed for the manufacture of certain finished goods on job work basis. Such finished goods were rem....