2004 (5) TMI 420

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..... Shri Rajeev Waglay, C.A appeared on behalf of the appellant and Shri A.K. Saxena, ld. JDR appeared for the revenue. 2. At the outset Shri R. Waglay fairly admitted that HSD is excluded by Notification No. 5/94, dated 1-3-1994 as amended from time to time and the same is not eligible for Modvat credit. However, he contended that these items i.e. HFHSD is totally different item as per the proper .....

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..... sued by the IOC as well as the results of tests report etc and after considering the same he has specifically recorded that HSD or HFHSD do not make any difference so far as the classification is concerned as the same are covered under the same general heading. He also relied upon the decision of Collector of Central Excise v. IOC - 2000 (118) E.L.T. 389 (Tri.) and submitted that this decision als .....

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