2006 (12) TMI 563

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....hri V.B. Gaikwad, Advocate, for the Appellant. Shri S.G. Dewalwar, Authorised Representative (SDR), for the Respondent. ORDER [Order per : Jyoti Balasundaram, Vice-President]. - Both appeals involve a common issue and are hence heard together and disposed of by this common order. 2. Modvat credit has been denied to the assessees herein on the ground that machines/equipment on which credit....