2005 (6) TMI 403

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.... Shri Bipin Verma, JDR, for the Respondent. [Order]. - In this appeal, which has been filed against the impugned Order, the issue relates to the denial of Modvat credit to the appellants on the goods, namely, (i) Welding Electrodes, (ii) D.A. Gas and (iii) Polythene Bags for the period from March to June, 2001. I have heard both the sides and gone through the records.  2.The claim fo....