2004 (8) TMI 511

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....inst the order of the Commissioner (Appeals). 2. The appellants are engaged in the manufacture of BOPP Self Adhesive Tapes falling under Chapter Heading No. 3919.00 of the schedule to Central Excise Tariff Act, 1985. They were availing of Modvat credit facility under Rule 57A of Central Excise Rules. A show cause notice proposing to recover wrongly availed Modvat credit of Rs. 90,301/- was i....