2005 (7) TMI 509

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..... he present ROM application has been filed by the revenue on the ground that the Order No. A-1095/WZB/2004/C-IV dated 24-11-2004 rejected the appeal filed by the revenue on the ground that the dispute between the Central Excise authorities and M/s. Essar Steel Ltd., who had issued the invoices was held in favour of M/s. Essar Steel Ltd., and as such, Modvat credit cannot be denied to the assessee. .....

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