2003 (12) TMI 239

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.... metal items like bars, rods and flats which were used in the manufacture of Tools and Dies. These tools and dies which the appellants manufactured from the said inputs, were used within the factory. Hence these were fully exempt from payment of excise duty under Notification No. 67/95-C.E., dated 16-3-1995. Consequently, the appellants were denied the Modvat credit, in respect of inputs used in t....