2005 (4) TMI 448

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....]. -  There is a demand of Rs. 15,304/- on the appellants and also a penalty equal amount on them. The demand of duty is consequential to what has been held to be irregular availment of Modvat credit on a certain quantity of copper concentrate, an imported input for manufacture of copper anode (final product). During the period of dispute (March 1998 to September 2002), the appellants had im....