2004 (4) TMI 131

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....his appeal against order-in-appeal whereby the benefit of Modvat credit as capital goods in respect of Rod Mill Roller Shaft was allowed. 3. The contention of Revenue is that the appellant initially received RM Bloom and PM Bloom (Rod Shaped) and after grooving and shelling of cast iron on these shafts, they are used as Mill Roller in the sugar factory. 4. The contention of Revenue is that R....