2004 (12) TMI 219

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....ajaj, Member (J)]. - In this appeal, the issue relates to the denial of Modvat credit to the respondents on the capital goods manufactured from the duty paid inputs and thereafter used in the manufacture of the final product. The learned Commissioner (Appeals) has allowed the credit by referring to the provisions of Rule 57D of the Rules, through impugned order. 2. The Revenue has sought ....