2003 (8) TMI 457

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.... Shri M.P. Devnath, Advocate, for the Respondent. [Order]. -  In both these appeals, the Revenue has questioned the validity of the impugned order-in-appeal vide which the Commissioner (Appeal) has reversed the order-in-original and allowed the Modvat credit @ 15% adv. The only issue involved in the present appeals is, as to whether the respondents were entitled to claim the credit @ 1....