2004 (9) TMI 218

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.... Vice-President]. - The appellant filed this appeal against order-in-appeal passed by the Commissioner (Appeals) whereby the benefit of Modvat credit was disallowed in respect of inputs i.e. sheets having less than 2 mm on the ground that these sheets are not usable in the manufacture of poles manufactured by the appellant. 2. The contention of the appellant is that the adjudicating authority i....