2005 (3) TMI 509

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..... per : Jyoti Balasundaram, Vice-President]. The issue in dispute relates to the eligibility of the appellants herein who are manufacturers of torches, etc., to Modvat credit of Rs. 4,54,33,886/- on cells/batteries cleared along with torches. 2. Further question is the eligibility to Modvat credit on sleeves for torches and sleeves (packaging materials) for the packing of the same to be put .....

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