2005 (9) TMI 482

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.... None, for the Respondent. [Order]. - Heard the ld. JDR. 2. The issue involved in the appeal is about the eligibility of Modvat credit on the inputs used in the manufacture of final goods and cleared to 100% EOU without payment of duty. 3. The Commissioner (Appeals), has relied upon the Notification No. 4/92-C.E. (N.T.), dated 1-3-92, which amended Rule 57C by inserting the ....