2001 (8) TMI 1258

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..... ari, Advocate, for the Respondent. [Order]. - Heard both sides. 2. The revenue filed this appeal against the order-in-appeal passed by the Commissioner (Appeals) whereby the benefit of Modvat Credit in respect of following five electrical items was allowed :- (i) Fuse Link (ii) Spare Kit (iii) Contactor (iv) Wires & Cables (v) Lightening Arrester. 3. The revenue filed this appe .....

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