2001 (11) TMI 406

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..... his appeal relates to the availability of Modvat credit of Rs. 51,991/- on Crotonaldehyde used to denature Ethyl Alcohol which in turn is used as an input in the manufacture of the appellants final products. Acetic acid and Acetaldehyde. The authorities below have disallowed the credit holding that the item in question is not required in the manufacturer of the final product, as the final produc .....

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