2003 (9) TMI 270

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....tes Industries Ltd., the issue involved is whether Modvat credit of duty paid in respect of UV lamp and fluorescent tubes under Rule 57Q of Central Excise Rules, 1944. 2. I heard Shri M.P. Dev Nath, learned Advocate for the Appellants and Shri H.C. Verma, learned Departmental Representative for the Revenue. It is the contention of the Appellants that both UV lamps and fluorescent tubes are used....