2003 (10) TMI 533

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..... of grounds enumerated in Department s appeal. 2. I notice that, the learned Commissioner (Appeals) held that, taking of credit on 6-4-1994, instead of the correct date, i.e. 8-4-1994, was an error. It is to be remembered that, as long as, there is no dispute regarding receipt and utilisation of inputs in the appellant s factory for manufacture of finished goods the Modvat credit being a substan .....

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