2005 (2) TMI 246

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..... A/143/2005-NB(S) - Dated:- 7-2-2005 - Shri C.N.B. Nair, Member (T) [Order]. - This is second appeal filed by the Revenue. First appeal before the Commissioner having been rejected. 2. I h .....

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..... l product". 4. The appellant received vacuum pan parts and claimed Modvat credit. When the dispute arose, Deputy Commissioner held that since vacuum pan and evaporating unit pre-device used for boil .....

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