2004 (10) TMI 405

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....r the Appellant. Shri P.M. Rao, SDR, for the Respondent. [Order]. - The issue involved in all these appeals is whether Modvat is to be denied in respect of the quantity of input going into the production of the intermediate (Ethyl Alcohol) product which was lost. The loss took place on account of leakage in the Ethyl Alcohol storage tank. The contention of the assessee is that all types o....