2005 (7) TMI 594

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....ate, for the Respondent. [Order]. - Revenue's appeal against the order of Commissioner (A) Central Excise Rajkot. The Commissioner set aside the order of the lower authority who rejected the claim for refund of Modvat credit earlier reversed by the respondent at the instance of the officers. The Commissioner set aside the order of the lower authority and held that the assessee is not entitle....