2004 (1) TMI 248

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.... appeal arises out of the order of the Commissioner of Central Excise (Appeals) Mumbai, holding that the appellants herein who were availing Modvat facility for inputs used in the manufacture of their final product, were entitled to avail credit of Rs. 3.50 per sq. mtr. only, and not Rs. 5.25 per sq. mtr., for inputs received prior to 16-5-1990 when notification No. 18/90 C.E. (N.T.) was issued, s....