2001 (10) TMI 1152

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....dade (DR) ORDER Gowri Shankar (Technical Member) The question for consideration in this appeal is the eligibility to modvat credit under Rule 57Q of the duty paid on hot rolled steel plates that the appellant used in constructing the foundation for the day bins that was installed in the factory. These day bins are storage bins in which the appellant stores its raw material, and other goods such....