2000 (1) TMI 927

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..... [Order]. By the impugned order the Cominissioner (Appeals) disallowed Modvat credit on duty paid on Blower/Electric Fan, LPG Storage Tank and Oven. As a result of that, appellant is now directed to pay duty amounting to Rs. 2,79,111/-. To support the conclusion, learned Commissioner (Appeals) relied on this Tribunal's decisions in Shammugaraja Shipping Mills Ltd. v. CCE, Coimbatore, 1998 (98 .....

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