2006 (10) TMI 429

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..... ainst the appellants on the ground that the appellants, who are merely buying and packing the ball bearings cannot be held to be manufacturers, thus entitled to the modvat credit. As such, the credit availed by them and utilized for payment of duty on the final products was not available to them. As regards the duty paid on the final products, the Commissioner (Appeals) has held that the same shou .....

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