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1993 (5) TMI 91 - CEGAT, MADRASExtract: .......rn, and no manufacturing activity is involved in the process. Therefore, as rightly held by the authorities below, rejected pistons cannot be considered as an input in or in relation to the manufacture of the final product viz. piston, and therefore Modvat credit cannot be allowed on this input. 11. The appeals stand disposed of in the above terms.
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