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2009 (7) TMI 1103

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....spondent. ORDER Modvat credit of Rs. 37,058/- stands denied to the appellant in respect of alloy steel blocks on the ground that the same have not been used in the manufacture of steel moulds, which have been captively consumed in the manufacture of plastic moulded articles, on the ground that there is no evidence to show manufacture of steel moulds in as much as the same have not been shown....