2001 (6) TMI 346

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..... appellants are aggrieved with a portion of the order pertaining to rejection of Modvat credit on M.S. Plates, angles and sheets. By Order No. 41/99, dated 12-4-1999 the Commissioner has already granted relief on some items and on some items he has already remanded for de novo consideration. He has upheld the Assistant Commissioner's order with regard to this item on the ground that they are not in .....

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..... matter has been remanded for de novo consideration to re-examine it in the light of the various judgments and facts of the case. In the present case also appellants are contending in their appeal memo that it is not in the form of structurals but it becomes part and parcel of the machinery. This aspect is a question of fact whether they are parts of machinery or are structurals which is required .....

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