2004 (1) TMI 625

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....ppellant. Shri C. Mani, SDR, for the Respondent. [Order per : Justice K.K. Usha, President]. - The appellant was denied the benefit of Modvat credit on excavator used for its mining activities on the ground that the excavator was not used within the factory as required under Rule 57Q. It is contended on behalf of the appellant before us that the mining activities carried on by it, is cont....