2004 (10) TMI 182

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....ember (J)]. - In this appeal which has been filed against the impugned order in appeal the issue relates to the duty demand in respect of the inputs lying in stock of the appellants as unutilised. 2. The facts are not much in dispute. The appellants are engaged in the manufacture of CTD bars/round bars. They availed modvat credit facility under Rule 57A but this facility was withdrawn vide Noti....