2003 (4) TMI 196

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....appeal against the order of the Commissioner (Appeals) disallowing Modvat credit: (1) Distilled Water Storage Tank (SS Vessel) and (2) Laminated Air Flow Unit. 2. The appellants have asked for a decision on the basis of the written submission. Hence, I heard the learned SDR and perused the records. 3. The appellants explained that since they are manufacturing I.V. fluids the basic raw materi....