1999 (5) TMI 104

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..... m, Member (J)]. The Revenue is aggrieved by the order of the Commissioner of Central Excise (Appeals), New Delhi extending Modvat credit on items such as Refractory bricks, Thinner and other foundry chemicals Stopper Head, P.P. Resin, Ferro Chrome, Grinding Wheels, hot tops etc. We find that the items in question have seen held to be eligible for credit by the lower Appellate Authorities, fo .....

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