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1992 (5) TMI 105 - CEGAT, NEW DELHIExtract: .......roduct in the manufacture of Cement Spun Pipes. For these reasons we hold that Modvat credit would be admissible on re-rollable materials used by them as inputs for the production of wire which is used as intermediate product in the manufacture of Cement Spun Pipes. 8. In the result, we allow the appeals with consequential relief to the appellants.
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