1996 (5) TMI 197

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..... rder per : P.K. Desai, Member (J)]. For hearing the appellants appeal on merits,they are required to deposit a sum of Rs. 1,33,700/- towards the denial of Modvat credit. 2. The Appelants claim Modvat credit under Rule 57Q on the transformer which has been denied. 3. Mr. M.H. Patil the ld. Advocate submits that transformer fall within the category of machines, equipment etc. as specified .....

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