2006 (6) TMI 270

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....nt. [Order]. - Heard both sides. 2. The appellants have taken Modvat Credit on Moulds used for manufacture of Steel Ingots. 50 per cent of the same was taken for the year 2000-2001, and the balance 50 per cent was taken in 2001-2002. There was no dispute that the Mould was used in the very first year and they were not existing in the possession of the appellants in the second year an....