2004 (2) TMI 397

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....or the Respondent. [Order]. - In this appeal filed by the Revenue against the impugned order-in-appeal, the issue relates to the denial of Modvat credit to the respondents on the inputs utilised in the manufacture of alloy and non-alloy steel wires. 2. The Revenue has sought to deny the Modvat credit on the ground that non-alloy steel wires were cleared by the respondents under CT-2 certi....