1998 (6) TMI 252

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..... hankar, Member (T)]. The common question for consideration in these appeals is whether the appellant was entitled to take Modvat credit of the duty paid `adhesive tapes used to seal the carton in which the soaps and detergents manufactured by it where packed and despatched to buyers. 2. We have heard both sides. 3. In the order impugned in the appeal, the Collector has denied the credit .....

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