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2004 (9) TMI 695
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..... is whether Modvat Credit of the duty paid on the inputs used in the manufacture of excisable goods exempted under Notification No. 214/86-CE dated 1.3.1986 is available to them. 2. We heard Shri P M Panwar, learned Consultant, for the Appellants and Shri H C Verma, learned DR for the Respondent. The Appellants manufacture a number of excisable goods which are removed by them on payment of dut....