2004 (9) TMI 218

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..... passed by the Commissioner (Appeals) whereby the benefit of Modvat credit was disallowed in respect of inputs i.e. sheets having less than 2 mm on the ground that these sheets are not usable in the manufacture of poles manufactured by the appellant. 2. The contention of the appellant is that the adjudicating authority in the impugned order admitted that sheets in question are used in the manufa .....

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