2002 (5) TMI 143

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....(T)]. - Heard both sides and considered the matter. It is found - (a) The appellants were removing certain catalysts used by them in their manufacturing process on which Modvat credit was availed. This removal was necessitated, as these catalysts viz. Cathodes, had lost their serviceability due to use. They were being removed under provisions of Rule 57F(2) of the Central Excise Rules, 19....