2005 (2) TMI 624

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..... dent. [Order]. - The dispute is about the availability of Modvat credit on First Aid Box. During the adjudication, the Assistant Commissioner allowed the claim for credit holding that First Aid Box is accessory prescribed under Motor Vehicle Rules. However, when the Revenue went on appeal, that order was reversed by the Commissioner (Appeals). 2. During the hearing today, learned Counsel .....

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