2005 (3) TMI 320

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....y the Commissioner (Appeals) whereby the benefit of Modvat credit of Rs. 29,667/- on account of Modvat credit on inputs treated as Store Rejection and Rs. 62,056/- on account of Modvat credit inputs treated as Line Rejection has been allowed. 2. The contention of the Revenue is that as the inputs are not used in the final product, therefore, the credit is not available. 3. The contention of the ....