2005 (7) TMI 392

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..... In this case the appellants have utilized Modvat credit in respect of duty paid goods received back for repair and reconditioning which were cleared on payment of duty. The Original Authority had allowed the credit to the appellants but the Lower Appellate Authority has reversed the order on Department s appeal. The learned D.R. has cited the decision of the Tribunal in the case of Bharat Gears L .....

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