2002 (4) TMI 615

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..... ral)]. Whether the following items are eligible to avail Modvat credit or not is an issue to be considered herein. 1. Lubricants 2. Unsaturated Polyester Resin 3. Nalcool 4. Polytetra Fluro Ethylene Tape 2. Heard both sides. 3. I find that the first three items are covered by the following decisions of the Tribunal : - 1. CCE v. Modi Rubber Ltd. [2000 (119) .....

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