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2004 (8) TMI 241

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.... (J)]. - The issue involved for determination in the present appeal is, as to whether the Modvat credit availed on molasses can be used towards payment of duty on sugar by virtue of proviso to Rule 57F(12) even though molasses is not input for sugar. 2. We have heard the learned Counsel Shri V.B. Gaikwad, who submits that the issue stands covered in favour of the assessee by the Tribunal'....