2007 (3) TMI 442

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....nt. Shri Y.S. Loni, JDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. The Original Authority had recorded that the impugned gases lost in the process of manufacture do not warrant denial of Modvat credit and had accordingly dropped the five related show cause notices. On Department's appeal the Lower Appellate Authority has taken into account l....