2005 (3) TMI 509

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...., for the Appellant. Shri S.M. Tata, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. -  The issue in dispute relates to the eligibility of the appellants herein who are manufacturers of torches, etc., to Modvat credit of Rs. 4,54,33,886/- on cells/batteries cleared along with torches. 2. Further question is the eligibility to Modvat credit on sleeve....