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2008 (5) TMI 467

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.... A. Biswas, Advocates, for the Appellant. Shri Y.S. Loni, JDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. 2. The dispute in this case relates to eligibility of Input Duty Credit for the items listed in the Annexure to the Show Cause Notice under the Modvat Scheme. The authorities below have denied the credit to the appellants for the ....