2000 (9) TMI 116

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.... Shanker, Member (T)]. - The respondents to this appeal availed Modvat credit of the duty paid on low density polyethylene. Notice was issued incorporating the department's view that credit could not be taken for the reason that goods were exempted from duty by notification and therefore what was paid by the manufacturer was not duty. The Asst. Collector confirmed the demand issued in this regard.....