2003 (10) TMI 443

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..... des. 2. The issue raised in the instant appeal relates to the availability of Modvat credit in respect of duty paid on Ceramic Filters fitted in the machinery, used for manufacture of ABDEC drops, a pharmaceutical preparation. The said filter is utilised at the end of manufacturing process of the said product to remove the micro-organisms and to make the product sterile. The lower authoritie .....

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