2011 (9) TMI 394

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.... 2. Revenue filed this appeal against the impugned order passed by the Commissioner(Appeals). The Commissioner(Appeals) in the impugned order held that the respondents are entitled for taking modvat credit on the dies which were received from M/s. Bajaj Auto Ltd. on loan basis as the respondents manufactured the goods by using the dies. The Commissioner (Appeals) in the impugned order relied on th....