1996 (6) TMI 132

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..... er per : Justice U.L. Bhat, President]. - Appellant engaged in the manufacture of dry cell batteries was availing benefit of Modvat credit for the inputs used in the manufacture. One of the items in regard to which credit was being taken was polishing wheel. The Assistant Collector issued show cause notice taking the view that polishing wheel is a tool covered by exclusion clause (i) of the Expl .....

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