2004 (12) TMI 491

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..... per : T.K. Jayaraman, Member (T)]. This is an appeal filed by the Revenue against the order of the Commissioner (Appeals) wherein Modvat credit has been given by the Commissioner (Appeals) on Conveyor Belt, Ropes and Flexible Element to the tune of Rs. 1,48,806/-. 2. The Commissioner (Appeals) has relied on the Apex Court judgment in the case of Jaypee Rewa Cement v. Commissioner of Centra .....

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