2007 (4) TMI 127

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....ppellants received LDO in respect of which Modvat credit was taken as per the duty paid on the invoice. There is no dispute that the Appellants received 2 per cent less LDO under the invoice on account of evaporation loss in transit. According to the Department, the quantity which was not received is not used in relation to manufacture of the finished goods and hence the proportionate credit amoun....