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1996 (2) TMI 160 - AT - Central ExciseExtract: .......ld is an intermediate product . 16.In the result the impugned orders are set aside, holding that appellants are entitled to take Modvat credit for the duty paid on chemicals or resin used in the preparation of sand mould in the process of manufacturing final product, namely steel castings and use the credit for payment of duty on the final product.
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