2004 (11) TMI 469

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....;The present appeal has been filed by the Revenue against the order of the Commissioner (Appeals). 2. As per the facts on records, the respondents cleared one mould, on which they have earlier taken the Modvat credit as capital goods by debiting the said credit of Rs. 70,000/- to their suppliers for reconditioning. Subsequently, on receipt of the said reconditioned mould they took the credit....