2003 (9) TMI 231

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....evenue against the impugned Order-in-Appeal, the issue relates to availability of the Modvat credit on the plastic crates used as packing material by the respondents. The Commissioner (Appeals) has allowed the Modvat credit after reversing the Order-in-Original of the adjudicating authority who has confirmed the duty demand, by following the ratio of law laid down in Black Diamond Beverages Ltd. v....