2000 (11) TMI 498

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.... The applicants filed this application for waiver of pre-deposit of duty amounting to Rs. 1,08,019/- and penalty of Rs. 20,000/-. 2. In this case, the benefit of Modvat credit in respect of inputs used in the manufacture of Di-calcium Phosphate is denied to the applicants on the ground that it is a final product in itself and it is exempted from payment of duty. 3. Ld. Counsel, appear....