2004 (11) TMI 454

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.... Shri B.L. Narsimhan, Advocate, for the Respondent. [Order]. - The issue in both these appeals relates to the denial of deemed Modvat credit to the appellants on the gray fabrics. 2.The adjudicating authority disallowed the credit on the ground that the job worker, to whom the gray fabrics were sent by the appellants, was not required to pay the duty under Notification No. 214/86-C.E.,....