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2001 (10) TMI 874 - CEGAT, NEW DELHIExtract: ....... for Modvat credit under Rule 57Q has to be examined with reference to the actual use to which the goods are put in the factory of production of final products. The decision of the lower appellate authority appears to be quite in keeping with this ruling of the Supreme Court. I do not find any substance in the present appeal, and I reject the same.
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