2005 (2) TMI 386

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....heb Ali M., Member (T)]. - The appeal arose out of the order of the Commissioner of Central Excise Vapi. 2. The appellant paid duty on the galvanized CRCA Strips, taking Modvat credit of duty paid on the strips. The Department accepted such payment of duty during the relevant time holding that galvanization of duty paid strips amounted to manufacture. Later it was held that such process does no....