2000 (8) TMI 418

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..... Brahma Deva, Member (J)]. The dispute is in respect of the following items :- (i) Explosive (ii) HSD (iii) Bridge Rectifier 2. Whether the above items are eligible input or not to avail Modvat credit is an issue to be considered in this case. 3. We find that issue in respect of the first two items has already been considered by the Tribun .....

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