2003 (4) TMI 441

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..... nt. [Order per : Gowri Shankar, Member (T)]. - In the order impugned in this appeal, the Commissioner (Appeals) has held that the benefit of the exemption provided in entry 19 of the Table to the Notification 14/92 could not be denied to the respondent before him solely for the reason that Modvat credit had been taken on the duty paid on the inputs out of which scrap was manufactured. He noted .....

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