2001 (10) TMI 110

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....awahar Lal Gupta, J.(Oral) ]. - The respondent-assessee is engaged in the manufacture of C.I. Pipes. It claimed a Modvat credit of 8,656/- on the grinding wheels. The claim was disallowed by the Deputy Commissioner on the ground that the Modvat credit was not admissible under Rule 57A of the Central Excise Rules, 1944. Aggrieved by the order, the assessee filed an appeal before the Commissioner (A....