2004 (10) TMI 166

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....sides and perusal of the records. I am of the view that the appeal itself can be disposed of. Accordingly, after granting the waiver of the requirement of pre-deposit, I proceed to dispose of the appeal. 2. The case involves the denial of Modvat credit of over Rs. 2 lakhs to the appellant. This is the duty paid by them on crude Iodine which is used in the production of Iodine of I.P. standard. Th....