2004 (12) TMI 494

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..... er per : P.S. Bajaj, Member (J)]. In this appeal, the issue relates to denial of the modvat credit to the respondents on the Front End Loader. 2. We have heard both the sides and gone through the record. 3. We find that the respondents are engaged in the manufacture of sugar and molasses. The Modvat credit on the front end loaders, has been sought to be denied to them, by the Revenue, on .....

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