2001 (3) TMI 587

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..... sundaram, Member (J)]. The issue for decision in these four appeals is admissibility of Modvat credit on the following items to the appellants who are manufacturers of cement :- (1) grinding media used in steel ball mills in the manufacture of cement, (2) high speed diesel oil and (3) explosives. 2. On hearing both sides, we find that in the case of Jaypee Rewa Cement v. C.C.E., Raipur [20 .....

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