2002 (3) TMI 759

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..... ondents are manufacturing yarn of man-made fibres and cotton yarn falling under Chapters 55 and 52. The Commissioner (Appeals), Customs Central Excise, Jaipur vide his order dated 4-5-2001 has allowed them Modvat credit on Plain Plates and Rock Wool used in the manufacture of chimney and storage tanks as capital goods under Rule 57Q of the Central Excise Rules, 1944. The amount involved is Rs. 2 .....

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