1995 (12) TMI 147

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..... dated 9-3-1992 passed by the Collector, Central Excise (Appeals) New Delhi. The issue involved in this case is whether Modvat credit can be availed by a manufacturer of ice cream on dry ice which is used for putting ice cream in marketable condition. 2. Appearing on behalf of the appellants, Shri S.V. Arya, Ld. Advocate submitted that the matter stands settled in favour of the appellant by Tribu .....

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