1997 (6) TMI 189

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..... nt. [Order]. -  The following question has been suggested by the Commissioner for reference to the High Court arising out of the order of the Bench No. 3722-23, dated 6-1-1996. "Whether Modvat credit will be permissible on inputs when steel shots are tools and are not covered by exclusion clause of Rule 57A." 2. The Bench had held that steel shots which remove the rust and other impu .....

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