2007 (3) TMI 580

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....er]. - The appellants are engaged in the manufacture of C.I. Castings falling under Chapter 73 and availing benefit of Modvat credit. During the period 1-4-2004 to 23-11-2004, appellant availed Modvat credit in respect of Pig Iron, on the basis of the Central excise invoices showing the payment of duty by the manufacturer of Pig Iron. It is the Revenue's case that the manufacturers of Pig Iron s....