2006 (3) TMI 497

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....ri L.C. Lama, JDR, for the Respondent. [Order]. - Heard both sides. In the instant case M/s. J.K. Steel & Alloys Bhavnagar have purchased gas cylinders (Oxygen Gas) for cutting the plates/making ready to material goods for furnace. The assessee treating the same as capital goods availed Modvat credit, which is saught to be denied by the Department. The contention of the Department is that th....