2004 (3) TMI 657

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..... nt. [Order per : C.N.B. Nair, Member (T)]. The issue relates to denial of Modvat credit on input as well as capital goods. The credits have been denied on the ground that the appellants had failed to make declaration of the items under Rules 57G and T. The learned Counsel for the appellants submitted that all the items in dispute had been received in the appellants factory and used as c .....

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