2005 (4) TMI 221

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....g, Vice President]. - Heard both sides. 2. The Revenue filed this appeal against order-in-appeal passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) allowed the benefit of Modvat credit in respect of the explosives used in the mines. 3. The contention of the Revenue is that the demand is for the period August, 2002 to March, 2003 and as per the definition of inputs under ....