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2000 (11) TMI 1219

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....for the Respondents. ORDER This is an appeal filed by the Revenue. I find that the issue involved in this case has been properly analysed by the Commissioner (Appeals) as can be seen from his finding portion. Issue relates to Modvat credit. Modvat credit has been denied and ordered to be debited on the ground that input on which credit has been taken under Rule 57A of the Central Excise Rule....

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