2001 (1) TMI 154

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....point involved in the present appeal is as to whether the appellants can be compelled to avail the exemption Notification No. 46/94-C.E. in respect of Ingot Mould captively consumed by them or they have the option to pay duty on the said Ingot Mould after availing the Modvat credit. 2. After hearing both sides duly represented by Shri B.J. Mookherjee, learned Advocate, for the appellants and Sh....