2005 (1) TMI 457

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....ellant. Shri Randhir Singh, JDR, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. -  In this appeal, the issue relates to the denial of Deemed Modvat credit to the appellants in terms of Notification No. 58/97-C.E., dated 30-8-1997. 2. We have heard both the sides. 2. The appellants had purchased duty-paid inputs from M/s. Prince Agro & Allied Industries and ....