2005 (7) TMI 403

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....ri R. Agarwal, Advocate, for the Respondent. [Order]. - In this appeal which has been filed by the Revenue against the impugned order-in-appeal, the issue relates to the denial of the Modvat credit of Rs. 41,316/- to the respondents. 2. I have heard both the sides.  The Modvat credit has been sought to be denied to the respondents by the revenue on the ground that the manufactur....