1999 (6) TMI 182

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..... r : Jyoti Balasundaram, Member (J)]. The appellants are manufacturers of blooms, slabs, ingots etc. of stainless steel. They filed declaration under Rule 57T for availing Modvat credit of duty paid on capital goods, as per the provisions of Rule 57T. Credit availed on switch board falling under Heading 8737 of CETA, 1985 was sought to be denied on the ground that switch boards are used only .....

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