1996 (1) TMI 234

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..... ppeal confirms the finding of the Assistant Collector that the appellant was not entitled to Modvat credit on the inputs used in the manufacture of stay rear winker for the reason that it had not been declared. 2. The appellant claims that since the final product figures in the classification list, it amounts to declaring, citing this Tribunal s decision in the case of M/s. Electrical Devices v. .....

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