1992 (10) TMI 189

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..... appeal is directed against the order of Collector of Central Excise (Appeals), Madras, dated 30-11-1988 rejecting the appellants claim for MODVAT credit in respect of paper bags used as packing material for cement. 2. Shri Venkataraman, the learned counsel submitted that cement cannot be conveniently transported without the packing material and as such it should be construed to be an input in r .....

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