2005 (5) TMI 602

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..... r per : S.S. Sekhon, Member (T)]. After hearing both sides and considering the issue in this appeal is the eligibility of CVD paid on fuel oil in Vessels brought for breaking and Modvat credit eligibility. This issue is well settled in favour of Revenue vide the decision in case of Saibaba Ship Breaker Company, 2002 (140) E.L.T. 135 (Tri.) and both sides agree to the same. Following the same .....

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