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2001 (9) TMI 601 - CEGAT, NEW DELHIExtract: .......two cases cited and relied upon by the respondents. In the circumstances, following the ratio of the decisions of this Tribunal, I hold that Modvat credit will be admissible on Indwool Ceramic Fibre Blanket. In this view of the matter, the impugned order is upheld and the appeal is rejected. Cross objections are also disposed of in the above terms.
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