2002 (1) TMI 1003

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..... r per : S.S. Kang, Member (J)]. Appellant filed this appeal against the order in appeal passed by the Commissioner (Appeals). The Commissioner (Appeals) after relying upon the Single Bench decision of the Tribunal in the case of APS Stampings Pvt. Ltd. v. Commissioner of Central Excise-II, Delhi, reported in 1998 (103) E.L.T. 421 (Tribunal) held that appellants are not entitled for Modvat cr .....

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