2006 (1) TMI 386

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..... akonam challenging the order of the Commissioner (Appeals), Trichy dated 23-10-03. The short point involved is whether the appellants are eligible for refund of the duty paid by the manufacturer through Modvat. The Commissioner (Appeals) held that as the final products are not dutiable, the benefit of Modvat credit would not be available in respect of inputs. He has also observed that the manufact .....

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