2003 (4) TMI 196

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....ssioner (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 material for which is distilled water which is ....