2005 (2) TMI 246

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....-2-2005<br>E/4212/2004-NB(SM) - A/143/2005-NB(S)<br>Central Excise<br>Shri C.N.B. Nair, Member (T)&nbsp; &nbsp; [Order]. - This is second appeal filed by the Revenue. First appeal before the Commiss....

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....e/syrup for manufacturing the final product". 4. The appellant received vacuum pan parts and claimed Modvat credit. When the dispute arose, Deputy Commissioner held that since vacuum pan and evaporat....