TMI Blog2003 (3) TMI 587X X X X Extracts X X X X X X X X Extracts X X X X ..... 4/2002-Mum - 785-86/2003-WZB/C-I - Dated:- 20-3-2003 - Shri J.H. Joglekar, J. REPRESENTED BY : Shri R. Viswanathan, Sr. Executive, for the Appellant. Shri B.B. Sarkar, DR, for the Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upheld the denial of Modvat credit on the observations that a big roll could not be called as spares. Hence the appeal. 3. It is correct that for placing around a pipe the material would have to be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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